| Short Title: | The Constitution (Sixtieth Amendment) Act, 1991 |
| Legislature: | Parliament of India |
| Long Title: | An Act further to amend the Constitution of India. |
| Citation: | 60th Amendment |
| Territorial Extent: | India |
| Enacted By: | Lok Sabha |
| Date Passed: | 30 November 1988 |
| Enacted By2: | Rajya Sabha |
| Date Passed2: | 6 December 1988 |
| Date Assented: | 20 December 1988 |
| Signed By: | Ramaswamy Venkataraman |
| Date Commenced: | 20 December 1988 |
| Bill: | The Constitution (Sixtieth Amendment) Bill, 1988 |
| Bill Date: | 22 August 1988 |
| Introduced By: | Ajit Kumar Panja |
| Status: | in force |
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 per person per annum to 2500 per person per annum. The 60th Amendment also omitted the proviso to clause (2) of article 276.
The full text of clause(2) of Article 276 of the Constitution, after the 60th Amendment, is given below:
The Constitution (Sixtieth Amendment) Bill, 1988 (Bill No. 100 of 1988) was introduced in the Lok Sabha on 22 August 1988. It was introduced by Ajit Kumar Panja, then Minister of State in the Department of Revenue in the Ministry of Finance. The Bill sought to amend sought to amend article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the bill amended Clause (2) of article 276 of the Constitution has to increase the ceiling of tax on professions, trades, callings and employments from 250 per person per annum to 2500 per person per annum. It also sought to omit the proviso to clause (2) of article 276.[1] The full text of the Statement of Objects and Reasons appended to the bill is given below:
The Bill was considered by the Lok Sabha on 30 November 1988 and passed on the same day in the original form. The Bill, as passed by the Lok Sabha, was debated by the Rajya Sabha on 5 and 6 December and passed by that House on 6 December 1988.[1] The bill received assent from then President Ramaswamy Venkataraman on 20 December 1988. It was notified in The Gazette of India, and came into effect on the same date.[1] [2]