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India
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Intermediate
The constitutional provision that lets states levy professional tax and caps it at ₹2,500 per person a year, which is why every state's slabs top out there.
Article 276: Taxes on professions, trades, callings and employments
From constitutionofindia.net by Constitution of India Short read
- Professional tax is a state levy, so rules differ by state.
- No person can be charged more than ₹2,500 a year in total.
- A state may choose not to levy it at all.
