The Jammu & Kashmir State Tax on Professions, Trades, Callings and Employment Act, 2005 (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 Jammu & Kashmir.
An Act to provide for the levy and collection of tax on professions, trades, callings and employment to raise resources for the establishment of a Self-Employment Promotion Fund.
Be it enacted by the Jammu and Kashmir State Legislature in the Fifty-sixth Year of the Republic of India as follows: –
Short title, extent and commencement: -
(1) This Act may be called the Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005.
(2) It extends to the whole of the State of Jammu and Kashmir.
(3) It shall come into force from the date of its publication in the Government Gazette.
Acts & Amendments