Bare Act

The Manipur Professions, Trades, Callings and Employments Taxation (Seventh Amendment) Act, 2000

This amendment modifies the tax rates under the existing Act by establishing graduated slabs for salary earners based on annual income and fixing flat annual fees for various professions including legal practitioners, medical professionals, technical consultants, estate agents, company directors, banking companies, firms, mill owners, chit fund operators, and co-operative societies engaged in regulated trades. The new rates provide tiered taxation for companies depending on turnover and classify different professional categories with specific annual fees ranging from Rs. 500 to over Rs. 2,500 based on factors like income level, professional experience, or business size. This reform ensures fair tax collection from diverse professional sectors operating in the state.

PDF: pending for this language.