Amendment status not verified — confirm the current text below against the official source.
Amendment of Section2: (1) in the Principal Act, in Section 2 for clause (2) for clause (a), the following shall be subtitled, namely: (a) "assessee" means a person or employer by whom tax is payable under this Act;" (2) in the Principal Act, in Section 2, after clause (a), the following clause shall be inserted, namely: (a) "assessing authority" in a particular area means the Profession Tax officer referred to in Section 7" (3) inthe Principal Acf in Section2, for clause (b) the following shall subtitled, namely: (b) 'Commissioner" means the Commissioner ofl'rofessionTax appointed under Section 7" (4) in the Principal Act, in Section 2, for clause (c) and (d), respectively the following shall be subtitled, namely: (c) "employee" means a person employed on salary or wages and includes: (i) a Government servant receiving pay from the revenue of the Central Government or any State Government or the railway h d ; (u) a person in the service of a body, whether incorporation or not, which is owned or controlled by the Central Government or any State Government, where the body operates in any part of the State even though its headquarter may be outside the State; a person engaged in any employment ofan employer, not covered by items (i) and (ii) above; "employer" in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer," in the Principal Act, in Section 2, for the clause (e) and (f) , respectively the following shall be substituted, namely: "month" means a month reckoned accordingly to the En;':sh calenderer." "notification" means a notification published in the Official Gazette," in the Principal Act, in Section 2, clause (g) shall be deleted. in the principal act,, in section 2, after clause (g) so deleted, the following new clause shall be inserted, namely: 'person" means any person who 1s engaged in any profession, trade, calling or employment in Nagaland, and includesa Hindu Undivided family, firm, company, corporation or any other corporate body and society, club or association, so engaged, but does not include any person who earns wages on a casual basis; 'prescribed" means prescribed by rules made under this Act; "profession tax" means the tax on professions, trades, callings and employments levied under this Act; " salary or wages" includes pay, dearness allowance and all other remuneration received by an person on regular basis, whether payable in cash or in kind, and also includes perquisites and profits in cash or in kind, and also includes perquisites and profits in lieu of salary, as defined in Section 17 ofthe Income Tax Act, 1961 (43 of 1961) W means the profession tax" ''year" means a financial year"