Article 276 - Taxes on professions, trades, callings and employments - Constitution of India

Article 276. Taxes on professions, trades, callings and employments.- (1) Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income. (2) The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed 1 [ two thousand and five hundred rupees ] per annum. 2 [****] (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. ********************* Notes:- 1 . Substituted vide Article 2 of the Constitution (60th Amendment) Act, 1988 dated 20-12-1988 w.e.f. 20-12-1988, before it was read as, two hundred and fifty rupees 2 . Omitted vide Article 2 of the Constitution (60th Amendment) Act, 1988 dated 20-12-1988 w.e.f. 20-12-1988, before it was read as, Provided that if in the financial year immediately preceding the commencement of this Constitution there was in force in the case of any State or any such municipality, board or authority a tax on professions, trades, callings or employments the rate, or the maximum rate, of which exceeded two hundred and fifty rupees per annum, such tax may continue to be levied until provision to the contrary is made by Parliament by law, and any law so made by Parliament may be made either generally or in relation to any specified States, municipalities, boards or authorities.