The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1971
assam · 1971
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- S. 2Section 2 amends definitions and clarifies the meaning of "assessee" and "previous year" for taxation purposes in Assam.
- S. 4Amends section 10 of the principal act to substitute new provisions for taxation on professions, trades, callings, and employments in Assam.
- S. 5In section 13 of the principal Act, the proviso of section to sub-section { 1) shall be deleted
- S. 1947Section empowers the Commissioner to review and revise tax orders passed by other officers, enhancing or modifying assessments if necessary.