THE NAGALAND PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1993

The Nagaland Professions, Trades, Cellings & Employments Taxation (Amendment) Act, 1993

This law amends the Nagaland Professions, Trades, Callings and Employments Taxation Act of 1968 to update the list of professions and trades subject to tax. It sets specific tax rates for various professionals, including legal practitioners, medical doctors, engineers, accountants, insurance agents, estate agents, and transport permit holders. The Act also establishes a maximum annual tax limit of 2,500 rupees for individuals who fall under multiple categories, preventing them from being overcharged. It applies to the whole state of Nagaland and came into effect on September 1, 1993.

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