The Nagaland Professions, Trades, Calling & Employment Taxation (3rd Amendment) Act, 1992

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This legislation amends the Nagaland Professions, Trades, Callings and Employments Taxation Act of 1968 to modify the tax exemption limit for professionals and businesses operating within the state. By substituting a specific provision, the law raises the threshold for tax liability from two hundred and fifty rupees to two thousand and five hundred rupees. This change provides significant relief to small-scale traders, self-employed individuals, and service providers by reducing their tax burden, thereby encouraging economic activity and supporting local livelihoods in Nagaland.

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0. Preamble
1. Short title, extent and commencement.
2. Amendment of’ Section 5 of Nagaland Act 4 of

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