Amendment status not verified — confirm the current text below against the official source.
(1) As from assessment year commencing on the lst day of Liabgmym ”April of every year and subject to the provisions of this Act, every'tax. ??‘p'erson who carries on a trade either by himself or by 'an agent or Lrepresentative, or who follows a profession or calling or who is in ?‘emé‘l‘oyment either wholly or in part within the State shall be :_g.liab1e to pay for each assessment year a tax with reference to his '9‘total gross income of the previous year with regard to such jprofession, trade, calling or employment and in addition to any tax, rate, duty or tee which he is liable to pay uudcx any other enactment for the time being in force: ‘ Provided that the tax repayable by any person shall not j exceed two hundred fifty rupees for any assessment year.n (2)” In respect of total gross income chargeable under sub— section (1), tax snail be Jeducteti at the source or paid in advance where ‘it ls so deUCtlble or payable under any provision of this -, Act. Explanat’ion—For the purposes of this section a person on _1eave sha111be deemed to be a person in employ— .ment. “ ' ’ t