The Assam Professions, Trades Callings and Employments Taxation (Amendment) Act, 2009
assam · 2009
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 2Section amends the definition of "person" to treat each branch of a company or association as a separate entity.
- S. 3Extends the limitation period for tax recovery from three to five years under the principal Act.
- S. 4Amends penalty limits in Assam Professions Taxation Act, increasing minimum to fifty percent and maximum to two hundred percent.
- S. 1947Joint Secretary to the Government of Assam, Legislative· Department