What are the rules regarding taxes on professions, trades, callings, and employments?
Article 276 states that a State Legislature can make laws related to taxes on professions, trades, callings, and employments for the benefit of the State or local authorities without being invalidated on the grounds of relating to income tax. However, the total amount payable for such taxes by any one person to the State or any local authority shall not exceed two thousand and five hundred rupees per annum.