Article 276 of CoI : Article 276: Taxes on professions, trades, callings and employments.

CoI

JavaScript did not load properly

Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.

Explanation using Example

Example 1:

Ravi is a software engineer working in Bangalore, Karnataka. The state government of Karnataka imposes a professional tax on all individuals earning an income through professions, trades, callings, or employments. Ravi is required to pay a professional tax of Rs. 2,400 per annum to the state government. This tax is deducted from his salary by his employer and remitted to the state government. Despite Ravi already paying income tax to the central government, the professional tax imposed by the state is valid under Article 276 of the Constitution of India, as it does not exceed the limit of Rs. 2,500 per annum.

Example 2:

Sita runs a small tailoring business in Jaipur, Rajasthan. The local municipal corporation imposes a professional tax on all businesses operating within its jurisdiction. Sita is required to pay a professional tax of Rs. 1,500 per a...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.

Update: Discover how KanoonGPT revolutionizes legal research! Watch our demo video on the homepage to see how you can chat with various legal sections using our innovative hybrid AI search. Enjoy free unlimited AI access for a limited time!
Update: Our AI tools are cooking — and they are almost ready to serve! Stay hungry — your invite to the table is coming soon.
Law professionals, listen up! If you're a legal professional looking to get "AI-equipped", do not waste ₹6499 on some flashy AI course you saw in ads. Most of them are glorified scams — yes, we said it.

In fact, any online course, certificate program, diploma in International Law, Technology Law, or whatever-new-hype-they-invent is usually just marketing sugarcoat. Don't let them sell you a PDF or Recorded Content and call it empowerment.

A course designed to truly empower you should be accessible — and preferably, free. That's why KanoonGPT will launch a Free AI 101 for Law Professionals course.

Also, quick reality check: Indians earn in INR ₹₹₹ — why on earth are we paying in Dollars $$$ for AI tools ? 🤨 Something doesn't add up.

Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app

Kanoon Library Android App - Play Store LinkKanoon Library iOS App - App Store Link