employment within the meaning of clause (2) of article 276 of the Constitution, leviable by or under any law.] [ Inserted
Article 276 in Constitution of India
276. Taxes on professions, trades, callings and employments
(1) Notwithstanding anything in article 246, no law of the Legislature ... 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
lapse except the one relating to the amendment of article 3 of the Constitution. This article was amended separately by the Constitution (Fifth Amendment ... more proposals for amendment of the Constitution. The proposals relating to articles 276, 297, 311, and 316 of the Constitution were contained in the Constitution
exceed the ceiling prescribed in this behalf by clause (2) of article 276 of the Constitution. (3) The taxes specified in sub-sections
Amendment) Act, 1988 STATEMENT OF OBJECTS AND REASONS Clause (2) of article 276 of the Constitution specifies that the total amount payable in respect ... resources. 3. It is accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from
accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from two hundred and fifty rupees
shall be subject to the restriction specified in clause (2) of Article 276 of the Constitution.] [Inserted
Levy and charge of tax.
(1) Subject to the provisions of Article 276 of the Constitution of India and of this Act, there shall
Levy and charge of tax.
(1) Subject to the provisions of Article 276 of the Constitution of India, there shall be levied and collected
vehicles drawn by animals; (vi) subject to the provisions of article 276 of the Constitution, tax on the following professions, trades, calling or employments, that