Bare Act

The Nagaland Professions, Trades, Callings & Employment Taxation (FIRST AMENDMENT) Act, 1979

This Act is a legislative amendment to the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. Its primary purpose is to update the financial schedule, specifically adjusting the tax rates levied on individuals based on their gross annual income. By replacing the previous schedule, it establishes a new tiered taxation structure ranging from zero tax for incomes up to Rs. 3,500 to a maximum of Rs. 250 for incomes exceeding Rs. 35,000. This amendment ensures the state government can effectively collect revenue from various professional and employment sectors, impacting how citizens and businesses calculate their annual tax liabilities.

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