Amendment status not verified — confirm the current text below against the official source.
(1) This Act may be called the Mizoram Professions, Trades, Calling and Em- ployments Taxation (First Amendment) Act, 1997. (2) It shall have the like extent as the principal Act. (3) It shall come into force on and from the 1st day of April, 1997. (2) In the principal Act, for Section 5 the following section shall be substituted namely :- DETERMINATION OF TAX : The tax payable by any person under this Act sahll be determined generally with reference to his total gross income or total gross turnover or total contacted amount or total gross business during the previous from his profession Vol XXVI Aizawl, Tuesday 1.4.1997 Chaitra 11. S.E. 1919 Issue No. 61 Regd. No. NE 907 Amendment of Section 5 Short title ex- tent, and com- mencement trade, calling or employment or eith reference to his standing in the profession trade. Calling or employment, as the case may be and sa specified in the Schedule annexed to this Act : Provide that the provisions of this Act shall not apply to a member of the Armed Forces of India or to a Cooperative Society registered or deemed to have been regis- tered under the Mizoram Co-operative Societies Act, 1991