The Government may, by notification in the 3[Government Gazette], from time to time––
(a) add to the Schedule any class of persons ;
(b) change the rate of the tax levied under the Act and thereupon such Schedule shall be deemed to have been amended accordingly.
(a) add to the Schedule any class of persons ;
(b) change the rate of the tax levied under the Act and thereupon such Schedule shall be deemed to have been amended accordingly.
Source footnotes
3. Now Official Gazette.आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 23Power to make rules. →All sections / सभी धाराएँTHE JAMMU AND KASHMIR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 4 · Levy of tax.Section 5 · Employer’s liability to deduct and pay tax on behalf of employees.Section 6 · Deposit of tax.Section 7 · Registration.Section 8 · Consequences of failure to deduct or to pay tax.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.