The Nagaland Profession, Trades, Calling & Employments Taxation (Amendment) Act, 1999
The Nagaland Profession, Trades, Calling & Employments Taxation (Amendment) Act, 1999
The Nagaland Professions, Trades, Callings and Employments Taxation (2nd Amendment) Act, 1999 updates the legal framework for levying professional taxes across Nagaland. It applies to salaried workers, licensed professionals such as lawyers and doctors, business dealers, companies, transport operators, and commercial firms operating in the state. Under this law, tax obligations are determined based on an individual or entity’s monthly earnings, gross annual turnover, or years of professional standing, subject to constitutional limits. By revising the official tax schedule, the Act ensures structured local tax collection from diverse income groups and commercial entities to support state public finances.
- 0. Preamble
- 1. SHORTTITLE, EXTENT AND COMMENCEMENT:
- 2. AMENDMENT OFSECTION4
- 3. AMENDMENT OFSECTION5:
- 4. AMENDMENT OFSCHEDULE:
- 5. Owners ofRiceIAtta Flourloil Mills
- 6. Hholders ofpermitsfor transport vehicles Act. 1939which areused oradopted to be used forhire or reward.
- 9. Partnership firms engaged in any, profession trade or callings
- Schedule I. Schedule I
Some statutory text is still being prepared for this language version.
PDF: pending for this language.