The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1970
ASSAM AOT IX OF 1970

(Received the assent of the Governor on the 31st Joly, 1976)

THE ASSAM PROFESSIONS, 1RADE3, CALLINGS AND EMPLOY-

0 MENTS TAXATlO~ (AMENDMENT) ACT, 1970

[Publisheu in the _Assam_ _GM:.etu,_ Extraord~1;141'Y, <;lated tne 5th Au~ust 1970

An
Act
###### further to amend the Assam Professions, Trades, Callings and
Employments Taxation Act, 1947.

Preamble Whereas it is expedient further to amend the Assam A~t
Assam Professions, 'Frades, Callings and Employments VI of

1947

Taxation Act, 1947, hereinafter called the principal
Act, in the manner hereinafter appearing ;

It is hereby eooeted in the Twenty-first Year of the
Republic of India as follows :-

Short title, 1. (1) This A,ct may be called the Assam Professions,

e.rtent and Trades, Callings and Employments Taxation (Amend-
cummence.
men$. ment) Act, 1970.

(2) h shall have the like extent as the principal

Act.

(3; Jt s.hall come into force with effect from 1st

April, 1970.

Amendment 2. For the existing Schedule annexed to the princ;:i-

of the1 ltche- pal Aot,the following shall be substituted.
due to

Assam Act

\'I of 1947.

THE SCHEDUL~

_(See_ Section 4-)

Rates of Tax

A. In the case of every person other- than a Hindu undivlded
or joint family:-

Where the total gr-0ss annual income Amount of Tax

Rs.

I. Does not exceed Rs.4.00.0 ... Nil

2. [Exceeds ] [R~.4,000 ] [but ][does ] [not ][exeeed Rs.6,0GO ] 24

3. 6,060 10,000 4U

4. 6. 7. 5. " " .. ,, " 10,000 " " 20,000 " 25,000 " l 5;000 " " ., " " .. " " 25,t)OO 3Q20,000 15,000 1QOO 175 120 60 85

8. " " 30,000 " " 35,eOO 230

9. .. " " 35,000 " .. .. " 250

~icGJ Re.ll'.10 p. or 2d.


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. ~_ .. _~ 2

B In .the ~e-'?f every H~nc;LHlndivided or jo .1K family:-

Where the .. t"tal ·. ~ i:ro~s aiaoual incoin·c . Amount of Tax

Rs. 0

1. Ooes not exceed Rs,6,ooo Nil

2. Exceeds Rs. 6,000 but does not exceed Rs.10,000 40

###### 3. 15,000 80 0 " " [10,eoo ] " "

4-. " 15,000 20,000 85
###### " " 0
 5. ,, 20,coo ,., 25,000 120 "

6, ,, 25,000 ,, 30,0110 175
###### " "
 7. " 36,000 ,, 35,'000 230 " "

8 . 250
###### " " [35,000 ] " "

AGP (Law) 1~/76-2,500-ll..._7i.


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