Bare ActsThe Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976

Section 10

Amendment status not verified — confirm the current text below against the official source.

Persons other than those mentioned in any of the preceding entries, who are engaged in any professions, trades, callings or employments and in respect of whom a notification is issued under the fourth proviso to sub-section(2) of section 3. 2500/- per annum Exemptions :- The following persons shall be exempted from the payment of tax under of the entries 2 to 10 of this Schedule :- (1) Companies in respect of which orders for winding up are passed under the Companies Act, 1956 (1 of 1956) from the date of such orders. (2) Co-operative Societies under liquidation from the date of the commencement of liquidation proceedings. (3) A primary co-operative society, the members of which are workers who are carrying on the activity of the society by their own labour. SCHEDULE II (See section 28) Sr. No. Enactments Amendments

Section 10 – The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 | DailyLaw.ai