Vidhi Codex

Bare Act

The Nagaland Profession, Trades, Celling& Employment Taxation Act, 1968

Labour196829 sections

The Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 establishes a state tax framework for individuals and entities earning income within Nagaland through a profession, trade, calling, or employment. It applies to salaried employees, business owners, self-employed professionals, and organizations operating in the state, while exempting armed forces members and registered co-operative societies. Employers and designated principal officers are mandated to deduct tax directly at the source for their staff. This law matters because it generates local public revenue by taxing economic activities, capped at a statutory upper limit per year, ensuring state-level financing while providing structured mechanisms for assessment, appeals, refunds, and penalties for non-compliance.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Liability to tax
  4. 4. Rates of tax
  5. 5. Determination of tax
  6. 6. Exemptions
  7. 7. Taxing Authorities
  8. 8. Returns
  9. 9. Assessment
  10. 10. Assessment of escaped tax
  11. 11. Rectification of mistakes
  12. 12. Deduction of tax at sources
  13. 13. Requisition for deduction of tax
  14. 14. Indemnity
  15. 15. Appeals
  16. 16. Revision
  17. 17. Delegation of powers
  18. 18. Notice of demand
  19. 19. Dues when payable
  20. 20. Mode of recovery
  21. 21. Refunds
  22. 22. Failure to make returns, etc.
  23. 24. Information to be furnished by the Principal Officer
  24. 25. Prosecution suits or other proceedings
  25. 26. Period of limitation
  26. 27. Place of assessment
  27. 28. Power to exempt
  28. 29. Power to make rules
  29. THE SCHEDULE. RATES OF TAX

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