Sixtieth Amendment of the Constitution of India

The Sixtieth Amendment of the Constitution of India, officially known as The Constitution (Sixtieth Amendment) Act, 1988, amended article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the Act amended Clause (2) of article 276 of the Constitution to increase the ceiling of tax on professions, trades, callings and employments from ₹250 (equivalent to ₹2,000 or US$30 in 2016) per person per annum to ₹2500 per person per annum. The 60th Amendment also omitted the proviso to clause (2) of article 276.

Sixtieth Amendment of the Constitution of India

The Sixtieth Amendment of the Constitution of India, officially known as The Constitution (Sixtieth Amendment) Act, 1988, amended article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the Act amended Clause (2) of article 276 of the Constitution to increase the ceiling of tax on professions, trades, callings and employments from ₹250 (equivalent to ₹2,000 or US$30 in 2016) per person per annum to ₹2500 per person per annum. The 60th Amendment also omitted the proviso to clause (2) of article 276.