THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1970

{
    "id": 3268,
    "slug": "assam-professions-trades-callings-and-employments-taxation-amendment-act-1970",
    "title": "THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1970",
    "short_title": "The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1970",
    "act_number": "IX",
    "act_year": 1970,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1970-07-31",
    "description": "The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1970",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. (1)",
            "chapter": null,
            "content": "This Act may be called the Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1970.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "1. (2)",
            "chapter": null,
            "content": "It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "1. (3)",
            "chapter": null,
            "content": "It shall come into force with effect from 1st April, 1970.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "2",
            "title": "2.",
            "chapter": null,
            "content": "For the existing Schedule annexed to the principal Act, the following shall be substituted.",
            "footnote": "Assam Act VI of 1947",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "4",
            "title": "THE SCHEDULE (See Section 4)",
            "chapter": null,
            "content": "Rates of Tax A. In the case of every person other than a Hindu undivided or joint family :- Where the total gross annual income | Amount of Tax Rs. 1. Does not exceed Rs.4,000 | ... | Nil 2. Exceeds Rs.4,000 but does not exceed Rs.6,000 | | 24 3. Exceeds Rs.6,000 but does not exceed Rs.10,000 | | 40 4. Exceeds Rs.10,000 but does not exceed Rs.15,000 | | 60 5. Exceeds Rs.15,000 but does not exceed Rs.20,000 | | 85 6. Exceeds Rs.20,000 but does not exceed Rs.25,000 | | 120 7. Exceeds Rs.25,000 but does not exceed Rs.30,000 | | 175 8. Exceeds Rs.30,000 but does not exceed Rs.35,000 | | 230 9. Exceeds Rs.35,000 | | 250 B. In the case of every Hindu undivided or joint family: Where the total gross annual income | Amount of Tax | Rs. 1. Does not exceed Rs.6,000 | | Nil 2. Exceeds Rs.6,000 but does not exceed Rs.10,000 | | 40 3. Exceeds Rs.10,000 but does not exceed Rs.15,000 | | 60 4. Exceeds Rs.15,000 but does not exceed Rs.20,000 | | 85 5. Exceeds Rs.20,000 but does not exceed Rs.25,000 | | 120 6. Exceeds Rs.25,000 but does not exceed Rs.30,000 | | 175 7. Exceeds Rs.30,000 but does not exceed Rs.35,000 | | 230 8. Exceeds Rs.35,000 | | 250",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        }
    ],
    "metadata": {
        "Act ID": "197009",
        "Act Number": "IX",
        "Enactment Date": "1970-07-31",
        "Act Year": "1970",
        "Short Title": "The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1970",
        "Department": "LEGISLATIVE DEPARTMENT",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:17"
}