Section 4 in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
4. Exemption from tax.
- Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the official Gazette, exempt fully or partially, whether prospectively or retrospectively from tax any person or class of persons, without any condition or with such condition as may be specified in the notification.
