State Professional Tax Act

Article 276 of the constitution of India authorizes the state legislature to levy taxes on profession, trades, calling and employment in their states. Initially, the article had stipulated two hundred and fifty rupees per annum as the maximum limit of the taxes liveable by a state However , Vide sixtieth amendment in the constitution in 1988 this limit has been enhance to two thousand and five hundred rupees per annum as the maximum amount of taxes payable by any open person to state or to any one municipality, District board, local board or other local authority in the state.