The ASSAM PROFESS IONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1954

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The St~ April 1954, 
No<tJ...U2 i53/8.-The following Act of the Assam Legisla tive Assembly 
whiGH-ece l ~e d the a ssent of the Governor of Assam is hereb y publish ed for 
general inform at ion -
(Received the assent of the Gove,rJ?.or~ on the 3rd Apri l, l95 't) 
AS SA M ACT VIII OF 1954 
THE ASSAM PROFES S ION S, TRAD ES, CALLINGS AND EMPLOY­
MEN TS TAXATION (AMENDMENT) ACT, 1954 
(Passed b y the Assembly ) 
An 
Act fwthsr to ammd the Assam Profes ji?ns, T rades, Callings and Emplo_yments 
Taxation Act, 1947 
Preamble.- Whereas it is expedient further to ame nd th e· Assam Profes­
sions, Trades, Callin gs and Employm ents Taxation Act, 1947 (Assam Act VI of 
~ 1947) herein a fter called tl ·e principal Act, for the purposes hereinafter appeari ng; 
. ) It is hereby 'enacted as follows: -
. - , l. Short title, extent and commencement.-( 1) Thi s Act may b~ called 
the Assam Professions, Trades , Callings and Employments Taxation (Amen d­
ment) Act, 1954. 
(2) It extends to the whole of Assam. ~ 
(3) It shall come into force with effect from 1st April, 1954. 
2, Amendment of Section 5 of Assam Act VI of 1947.-In th e provi so 
t o Section 5 of the princip al Act for the word "fifty" the words "Two hundred 
and fifty" shall be sub stituted. 
3. Amendment of Section 5A of Assam Act VI of 1947.-The fu'll stop at 
the end of Section SA of the principal Act shall be deleted and the following · 
shall Le inserted thereafter-"and to a Co-op era tive Society register ed or 
deemed to have been regi stered under the Assam Co-operative Soci eties Act, 
1949 (Assam Act I of 1950)". · • 
4. Amendment of the Schedule to Assam · Act VI of 1947.-For the­
existing Schedule annex ed to the principal Act, the fol·lowing Schedule shall be 
substitut ed :- • 
"THE SCHEDUL:g 
· (See Section 4) 
RATES OF TAX 
A. In the case of every person other than a Hindu undivided or joint 
~ (ilmily :-
Where the total gross annual income 
1. Does not exceed Rs.3,500 
2. Exceeds Rs.3,500 but does not exet'!ed Rs.S,OOO 
3. Exceeds Rs.S,OOO but does not exceed Rs.lO,OOO 
4. Exceeds Rs .10,000 but not exceed Rs.15,000 
5. Exceeds Rs.lS,OOO but does not exceed Rs.20,000 
6. Exceeds Rs.20,000 but does not exceed Rs.25,000 
7. Exceeds Rs.25,000 but does not exceed Rs .30,000 
8. Exceeds Rs.30,000 but does not .exceed Rs.35,000 
9. Exceeds Rs.35,000 
Amount of tax 
Rs. 
Nil. 
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' 50 
70 
100 
150 
200 
250 
2 
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B. ln the case of every Hindt,l uadivided or joint · family· ~-
Where the total grou . annuai iti~o~e 
1. Does not exceed Rs.s,oop .... , ... 
2. Exceeds Rs.5,000 b:ut does not _exceed . Rs.IO,OOO 
3 .. · Exceeds ·Rs.lO,OOQ but does nqt~xceed Rs.15,900 
4. Exceeds Rs.l5,000 but does 'not excf!ed Rs.20,000 
5. Exceeds Rs.20,000 but does not exceed , Rs.25,00Q 
6, Exceeds Rs.25,000 but dod -riot excee(i' Rf.30,000 ' 
7. Exceeds Rs .30,000 but does not exce~d Rs.35,000 
8. Exceeds Rs;35,000 
Rs. 
Nil.. 
36 
so'· 
70 
100 
150 
200 
250' '. 
S. K. DUTTA, 
Secy. to the .Govt. of .Assairi, Leg. & Judi. beptt 
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