The Nagaland Professions, Trades, Callings & Employment Taxation (FIRST AMENDMENT) Act,1979

THE NAGALAND PROFESSIONS, TRADES, 
CALLINGS AND EMPLOYMENTS TAXATION 
(FIRST AMENDMENT) ACT, 1979 
 
(NAGALAND ACT NO. 7 OF 1979) 
 
(Received the assent of the Governor on 4th October, 1979 and 
published in the Nagaland Gazette Extraordinary dated the 
25th October, 1979.) 
 
 
An 
 
Act 
 
to amend the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. 
It is hereby enacted in the thirtieth year of the Republic of India as follows :— 
1. Short title and commencement. 
 (1) This Act may be called The Nagaland Professions, Trades, Callings and Employments Taxation (First 
Amendment) Act, 1979. 
 (2) It shall be deemed to have been substithted with effect from 1st day of April, 1979. 
 (3) It shall extend to the whole State of Nagaland. 
2. The existing Schedule annexed to this Act shall be deleted and the following shall be inserted in its place: 
 
THE SCHEDULE 
(See Section 4) 
 
RATES OF TAX 
 
 Where the total gross annual income                         Amount of Tax 
 1. Does not exceed Rs. 3,5001-                                               Nil 
       2 .Exceeds Rs. 3,500/- but does not exceed Rs. 5,000/- Rs. 24.00 
3. Exceeds Rs. 5,000/- but does not exceed Rs. 10,000/- Rs. 50.00 
      4. Exceeds Rs. 10,000/- but does not exceed Rs. 15,000/- Rs 70.00 
5. Exceeds Rs. 15,000/- but does not exceed Rs. 20,000/- Rs.100.00 
 
6 .Exceeds Rs. 20,000/- hut does not exceed Rs. 25,000/- Rs. 150.00 
 
     7. Exceeds Rs. 25,000/- but does not exceed Rs. 30,000/- Rs. 175.00 
     8. Exceeds Rs. 30,000/- but does not exceed Rs. 35,000/- Rs. 200.00 
     9. Exceeds Rs. 35,000/ Rs 250.00 
 
 

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