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The Taxation Laws (Mizoram Amendment) Act, 1995

The Taxation Laws (Mizoram Amendment) Act, 1995

Tax19954 sections

The Taxation Laws (Mizoram Amendment) Act, 1995 amends existing taxation laws in Mizoram to bring cable television and satellite antenna broadcasts under the state entertainment tax framework. It defines cable television services, equipment, and subscriber connection fees as taxable forms of entertainment and admission. Under this law, cable television providers and operators are required to pay a twenty percent monthly entertainment tax on the payments collected from subscribers, provided the connection is active for at least fifteen days in a month. This law matters because it modernized state revenue collection by ensuring that newer forms of home entertainment and electronic media contribute to public finances alongside traditional public amusements.

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  1. 0. Preamble
  2. 1. Amendment of section 2 of the principal Act.
  3. 2. In section 2 of the principal Act, (i) for clause (2) the following clause shall be substituted, namely :-
  4. 3. After section 3B of the principal Act, the following section shall be inserted, namely:-

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