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The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 Complete Act

State: Tamil Nadu

Year: 1992

.....TAMIL NADU TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1992 THE TAMIL NADU TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1992 (ACT NO.24 OF 1992) [Received the assent of the Governor on the 12th June, 1992 and published in the Tamil Nadu Government Gazette Extraordinary No.355, dated 15th June,1992 at Page Nos. 91 to 105.] An act to consolidate and to provide for the levy and collection of tax on professions, trades, callings and employments in this State. WHEREAS it is expedient to provide for the levy and collection of a tax on professions, trades, callings and employments; BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty third Year of the Republic of India as follows :- 1. Short title, extent and commencement - (1) This Act may be called the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992. (2) It extends to the whole of the State of Tamil Nadu. (3) It shall be deemed to have come into force on the 1st day of April 1992. Notes Constitutional validity of the Act :- As per Entry 60, the relevant tax is only on professions, trades, callings and employments and not.....