The Mizoram State Tax on Professions, Trades, Callings and Employment Act, 1995 — commonly known as the Profession Tax Act — levies tax on professions, trades, callings, and employment. It extends to the whole state of Mizoram.
Applicability
The Act was passed to levy tax on professions, trades, callings, and employment in Mizoram, adding to the state’s revenue. It was enacted by the Legislative Assembly of Mizoram in the forty-sixth year of the Republic of India.
Short title, extent and commencement:
- The Act may be called the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995.
- It extends to the whole of Mizoram, excluding the Lai, Mara, and Chakma Autonomous District Council areas in Chhimtuipui District.
- It comes into force on the date the State Government notifies in the Official Gazette.
References
- Acts & Amendments — Bare Act: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995