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

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...

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