DETERMINATION OF TAX

The tax payable by any person under this Act shall generally be determined with reference to his total gross income during the previous year from his profession, trade, calling or employment; or with reference to his standing in the profession, trade, calling or employment, as the case may be, and as specified in the Schedule annexed to this Act; Provided that the provisions of this Act shall not apply to a member of the Armed Forces of India or to a Co-operative Society registered or deemed to have been registered under the Mizoram Co-operative Societies Act, 1991