The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1970

0 
ASSAM AOT IX OF 1970 
(Received the assent of the Governor on the 31st Joly, 1976) 
THE ASSAM PROFESSIONS, 1RADE3, CALLINGS AND EMPLOY­
MENTS TAXATlO~ (AMENDMENT) ACT, 1970 
[Publisheu in the Assam GM:.etu, Extraord~1;141'Y, <;lated tne 5th Au~ust 1970 
An 
Act 
further to amend the Assam Professions, Trades, Callings and 
Employments Taxation Act, 1947. 
Preamble Whereas it is expedient further to amend the 
Assam Professions, 'Frades, Callings and Employments 
Taxation Act, 1947, hereinafter called the principal 
Act, in the manner hereinafter appearing ; 
It is hereby eooeted in the Twenty-first Year of the 
Republic of India as follows :-
Short title, 1. (1) This A,ct may be called the Assam Professions, 
e.rtent and Trades, Callings and Employments Taxation (Amend­cummence. men$. ment) Act, 1970. 
(2) h shall have the like extent as the principal 
Act. 
(3; Jt s.hall come into force with effect from 1st 
April, 1970. 
Amendment 2. For the existing Schedule annexed to the princ;:i­
of the1 ltche- pal Aot,the following shall be substituted. due to 
Assam Act 
\'I of 1947. 
THE SCHEDUL~ 
(See Section 4-) 
Rates of Tax 
A. In the case of every person other- than a Hindu undivlded 
or joint family:-
Assam A~t 
VI of 
1947 
Where the total gr-0ss annual income Amount of Tax 
Rs. 
I. Does not exceed Rs.4.00.0 ... Nil 
2. Exceeds R~.4,000 but does not exeeed Rs.6,0GO 24 
3. 6,060 " " 
10,000 4U 
" " 4. " 10,000 ., " 15,000 60 
" l 5;000 20,000 85 5. ,, " " " 6. " 20,000 " .. 25,t)OO 120 .. 
" 25,000 3Q1QOO 175 7. " " " 8. " 
" 30,000 " " 35,eOO 230 
9. .. " 35,000 .. .. 250 
~icGJ Re.ll'.10 p. or 2d. 
~ -
. ~_ .. _~ 2 
B In .the ~e-'?f every H~nc;LHlndivided or jo .1K family: -
Where the t"tal i:ro~s aiaoual incoin·c .. ·. ~ . Amount of Tax 
Rs. 0 
1. Ooes not exceed Rs,6,ooo Nil 
2. Exceeds Rs. 6,000 but does not exceed Rs.10,000 40 
80 
0 
3. " " 10,eoo " " 
15,000 
4-. " 15,000 " " 20,000 85 
0 
5. ,, 20,coo 
" ,., 25,000 120 
6 , 
" ,, 25,000 ,, " 30,0110 175 
7. " " 36,000 " ,, 35,'000 230 
8 . " " 35,000 
" " 
250 
AGP (Law) 1~/76-2,500-ll..._7i. 

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