The Assam Professions, Trade, Callings and Employments Tax, 1947

The Assam State Tax on Professions, Trades, Callings and Employment Act, 1947 (commonly know as Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Assam. 

  Monthly Salary Range        PT/Month  
Up to Rs.10,000 Nil
Rs.10,000 to Rs.14,999 Rs.150
Rs.15,000 to Rs.24,999 Rs.180
Rs.25,000 and above Rs.208




    THE comptroller and Auditor General of India derives his powers, in so far as they relate to audit of receipts of the Union and the States, from Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of services) Act, 971. In exercise of those powers the audit of receipts under the principal heads of revenue of the State Governments is being conducted by the Indian Audit and Accounts Department.  
     This Manual is aimed at supplementing the General Principles governing the audit of receipts as enunciated on Chapter IV of Section 11 of the Comptroller and Auditor General’s Manual of Standing Orders (Technical). 
     It is to be borne in mind that the main purpose of audit is to ensure that the moneys due to Government have been collected and accounted for properly and the executive has not granted unjustified and un-authorized remissions and exemptions to tax payers. The most important function of audit is to ensure that proper regulations and procedure have been prescribed by the Finance (Taxation) Department of the Government to secure an effective check on the assessment, collection and accounting of tax and to satisfy itself that such regulations and procedure are actually being followed.   
     In the subsequent chapter of the Manual, the basic provisions of the laws and the rules on tax on Professions, Trades, Callings and Employments, and the checks to be exercised in audit of assessment, collection refund of the tax are set out.     
     Legislative Background

     The Assam Professions, Trades, Callings and Employments Tax Act is preconstitution Statue enacted in 1947 and brought into force with effect from 1st May 1947. The power to levy this tax was derived by the Provisional Legislature from entry 46 List 11 of the Government of India Act, 1935. This power was subject to the provisions of section 142 A of the said Act. The corresponding provisions in the 6 constitution of India are contained in Entry 60 of List 11 of the seventh Schedule to the Constitution of India and Article 276 thereof. Article 276 of the Constitution of India provide that a tax on professions will not be void on the ground that it is a tax on income. It limited the tax payable in respect of a person to Rs. 250 per annum. This limit was subsequently raised to Rs. 2500 per annum from 21st December 1988 by the 60th 


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