Bare Act · Constitution of India · Part XII

Part XII · Articles

264 · Interpretation. 265 · Taxes not to be imposed save by... 266 · Consolidated Funds and public... 267 · Contingency Fund. 268 · Duties levied by the Union but... 268A · Service tax levied by Union and... 269 · Taxes levied and collected by the... 269A · Levy and collection of goods and... 270 · Taxes levied and distributed... 271 · Surcharge on certain duties and... 272 · Taxes which are levied and... 273 · Grants in lieu of export duty on... 274 · Prior recommendation of President... 275 · Grants from the Union to certain... 276 · Taxes on professions, trades,... 277 · Savings. 278 · Agreement with States in Part B of... 279 · Calculation of “net proceeds”,... 279A · Goods and Services Tax Council. 280 · Finance Commission. 281 · Recommendations of the Finance... 282 · Expenditure defrayable by the... 283 · Custody, etc., of Consolidated... 284 · Custody of suitors' deposits and... 285 · Exemption of property of the Union... 286 · Restrictions as to imposition of... 287 · Exemption from taxes on... 288 · Exemption from taxation by States... 289 · Exemption of property and income... 290 · Adjustment in respect of certain... 290A · Annual payment to certain Devaswom... 291 · Privy purse sums of Rulers 292 · Borrowing by the Government of... 293 · Borrowing by States. 294 · Succession to property, assets,... 295 · Succession to property, assets,... 296 · Property accruing by escheat or... 297 · Things of value within territorial... 298 · Power to carry on trade, etc. 299 · Contracts. 300 · Suits and proceedings. 300A · Persons not to be deprived of...

276

Taxes on professions, trades, callings and employments.

(1)Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income.

(2)The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed ¹[two thousand and five hundred rupees] per annum.

²* * * *

(3)The power of the Legislature of a State to make laws as aforesaid with respect to taxes on professions, trades, callings and employments shall not be construed as limiting in any way the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments.

Footnotes (from the official text)

¹ Subs. by the Constitution (Sixtieth Amendment) Act, 1988, s. 2, for "two hundred and fifty rupees" (w.e.f. 20-12-1988).

² Proviso omitted by s.2, ibid. (w.e.f. 20-12-1988).

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