Levy and charge of tax

Tax200034 sections

Statutory text

(1) Subject to the provisions of Article 276 of the Constitution of India, there shall be levied and collected a tax on professions, trades, callings and employments in accordance with provisions of this Act.
(2) Every person engaged in any profession, trade, calling or employment and falling under one or the other of the classes mentioned in column
(2) of the Schedule shall be liable to pay to the Government tax at the rate mentioned against the class of such person in column
(3) of the said Schedule.

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