Is there any limitation on the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments according to this text?
Yes, there is a limitation on the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments according to this text. The limitation is that the total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed two thousand and five hundred rupees per annum.