Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Assam Professions, Trades, Callings And Employments, Taxation (Amendment) Act, 1979 08 of 1979 [31 March 1979] CONTENTS 1. Short title, extend and commencement 2. Substitution of the Schedule to Assam Act VI of 1947 Assam Professions, Trades, Callings And Employments, Taxation (Amendment) Act, 1979 08 of 1979 [31 March 1979] PREAMBLE An Act further to amend the Assam Professions Trades, Callings and Employments Taxation Act, 1947. Whereas it is expedient further to amend the Assam Professions, Trades, Callings and Employments Taxation Act, 1947(Assam Act VI of 1947), hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Thirtieth Year of the Republic of India as follows:-- 1. Short title, extend and commencement :- (1) This Act may be called the Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1979. (2) It shall have the like extend as principal Act. (3) It shall come into force from the 1st day of April, 1979. 2. Substitution of the Schedule to Assam Act VI of 1947 :- F o r the existing Schedule annexed to the principal Act, the following shall be substituted, namely :-- THE SCHEDULE (See Section 4) Rate of Tax In the case of every person including a Hindu undivided or joint family :-- Where the total gross annual income Amount of Tax 1. Does not exceed Rs. 8,000 Nil 2. Exceeds Rs. 8,000 but does not exceed Rs. 12,000 Rs. 50 3. Exceeds Rs. 12,000 but does not exceed Rs. 16,000. Rs. 100 4. Exceed Rs. 16,000 but does not exceed Rs. 20,000. Rs. 150 5 Exceeds Rs. 20,000 but does not exceed Rs. 25,000. Rs. 200 6. Exceeds Rs. 25,000. Rs. 250