Bare Act

The Manipur Professions, Trades, Callings And Employments Taxation (Second Amendment) Act, 1983

This Act amends the tax schedule for professional tax in the state of Manipur, India, with retrospective effect from April 1, 1983. It applies to individuals earning income from professions, trades, callings, and employment within the state. The legislation establishes revised, tiered annual tax rates based on total gross annual income. Individuals earning up to 10,000 rupees are exempt from this tax, while higher income slabs are charged progressive tax rates ranging from 100 rupees to 250 rupees per year. By formalizing these updated tax slabs and replacing a previous temporary ordinance, the Act ensures structured local revenue generation while setting clear tax obligations for working individuals and businesses across Manipur.

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