(3)The power of the Legislature of a State to make laws as aforesaid with respect to taxes on professions, trades, callings and employments shall not be construed as limiting in any way the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings, and employments.[Editorial comment-The Constitution (Sixtieth Amendment) Act, 1988,was amended for the revision of profession tax by raising the annual cap from 250 rupees to 2500 rupees. It amended article 276 of the Constitution relating to taxes on professions, trades, callings and employment. Section 2 of the Act amended Clause (2) of article 276 of the Constitution to increase the ceiling of tax on professions, trades, callings and employments from Rupees 250 (equivalent to Rupees 2,400 or US$30 in 2020) per person per annum to Rupees 2500 per person per annum. It also omitted the proviso to clause (2) of article 276. Also Refer ]
