THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1954

{
    "id": 2554,
    "slug": "the-assam-professions-trades-callings-and-employments-taxation-amendment-act-1954",
    "title": "THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1954",
    "short_title": "The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1954",
    "act_number": "8",
    "act_year": 1954,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1956-04-05",
    "description": "The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1954",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An\nAct further to amend the Assam Professions, Trades, Callings and Employments Taxation Act, 1947\nPreamble.—Whereas it is expedient further to amend the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 (Assam Act VI of 1947) hereinafter called the principal Act, for the purposes hereinafter appearing ;\nIt is hereby enacted as follows :—",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1954.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It extends to the whole of Assam.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force with effect from 1st April, 1954.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 5 of Assam Act VI of 1947",
            "chapter": null,
            "content": "In the proviso to Section 5 of the principal Act for the word \"fifty\" the words \"Two hundred and fifty\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of Section 5A of Assam Act VI of 1947",
            "chapter": null,
            "content": "The full stop at the end of Section 5A of the principal Act shall be deleted and the following shall be inserted thereafter—\"and to a Co-operative Society registered or deemed to have been registered under the Assam Co-operative Societies Act, 1949 (Assam Act I of 1950)\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of the Schedule to Assam Act VI of 1947",
            "chapter": null,
            "content": "For the existing Schedule annexed to the principal Act, the following Schedule shall be substituted :—",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "4",
            "title": "Schedule - THE SCHEDULE (See Section 4) RATES OF TAX",
            "chapter": null,
            "content": "A. In the case of every person other than a Hindu undivided or joint family :—\r\n\r\nWhere the total gross annual income | Amount of tax\r\nRs.\r\n1. Does not exceed Rs.3,500 ... ... ... Nil.\r\n2. Exceeds Rs.3,500 but does not exceed Rs.5,000 ... ... 24\r\n3. Exceeds Rs.5,000 but does not exceed Rs.10,000 ... ... 36\r\n4. Exceeds Rs.10,000 but not exceed Rs.15,000 ... ... 50\r\n5. Exceeds Rs.15,000 but does not exceed Rs.20,000 ... ... 70\r\n6. Exceeds Rs.20,000 but does not exceed Rs.25,000 ... ... 100\r\n7. Exceeds Rs.25,000 but does not exceed Rs.30,000 ... ... 150\r\n8. Exceeds Rs.30,000 but does not exceed Rs.35,000 ... ... 200\r\n9. Exceeds Rs.35,000 ... ... ... ... 250\r\n\r\nB. In the case of every Hindu undivided or joint family :—\r\n\r\nWhere the total gross annual income | Amount of tax\r\nRs.\r\n1. Does not exceed Rs.5,000 ... ... ... Nil.\r\n2. Exceeds Rs.5,000 but does not exceed Rs.10,000 ... ... 36\r\n3. Exceeds Rs.10,000 but does not exceed Rs.15,000 ... ... 50\r\n4. Exceeds Rs.15,000 but does not exceed Rs.20,000 ... ... 70\r\n5. Exceeds Rs.20,000 but does not exceed Rs.25,000 ... ... 100\r\n6. Exceeds Rs.25,000 but does not exceed Rs.30,000 ... ... 150\r\n7. Exceeds Rs.30,000 but does not exceed Rs.35,000 ... ... 200\r\n8. Exceeds Rs.35,000 ... ... ... ... 250\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        }
    ],
    "metadata": {
        "Act ID": "195408",
        "Act Number": "8",
        "Enactment Date": "1954-04-03",
        "Act Year": "1954",
        "Short Title": "The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1954",
        "Department": "Legislative & Judicial Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}