Centre
Professional Tax (PT)
The Mizoram State Tax on Professions, Trades, Callings and Employment Act, 1995
The Mizoram State Tax on Professions, Trades, Callings and Employment Act, 1995 (commonly known as the Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Mizoram.
Applicability
An Act to levy a tax on professions, trades, callings and employment in the State of Mizoram to make an additional resource to the revenue of Mizoram and, for that purpose, it is expedient to impose a tax on professions, trades, callings and employments.
Be it enacted by the Legislative Assembly of Mizoram in the Forty-sixth Year of the Republic of India as follows:-
Short title, extent and commencement
- This Act may be called the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995.
- It shall extend to the whole of Mizoram, excluding the areas of the Lai, Mara and Chakma Autonomous District Councils in Chhimtuipui District.
- It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.