Section 3 in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
3. Levy of tax and its rate.
- Subject to the provisions of Article 276 of Constitution of India and of this Act, there shall be levied and collected a tax on professions, trades, callings and employments at such rates not exceeding rupees two thousand five hundred per annum per individual person, as may be notified by the State Government in the official Gazette.
