Part VI · Finance, Property, Contracts and Suits · Finance
Provincial taxes in respect of professions, etc
Article 163
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A Provincial Assembly may by Act impose taxes, not exceeding such limits as may from time to time be fixed by Act of 1[Majlis-e-Shoora (Parliament)], on persons engaged in professions, trades, callings or employments, and no such Act of the Assembly shall be regarded as imposing a tax on income. Miscellaneous Financial Provisions