04 November 2021
Article 276 of the Indian constitution conveys that “There shall be levied and collected a tax on professions, trades, callings and employment, by the provisions of this Act. Every person engaged in any profession, trade, calling or employment and falling under one or the other of the classes mentioned in the second column of the Schedule shall be liable to pay to the State Government tax at the rate mentioned against the class of such persons in the third column of the said Schedule. Provided that entry 23 in the Schedule shall apply only to such classes of persons as may be specified by the State Government by notification from time to time.” Read: https://www.simpliance.in/professional-tax-detail/madhya-pradesh