| The Constitution (Sixtieth Amendment) Act, 1991 | |
|---|---|
 | |
| Parliament of India | |
| |
| Citation | 60th Amendment |
| Territorial extent | India |
| Passed by | Lok Sabha |
| Passed | 30 November 1988 |
| Passed by | Rajya Sabha |
| Passed | 6 December 1988 |
| Assented to | 20 December 1988 |
| Signed by | Ramaswamy Venkataraman |
| Commenced | 20 December 1988 |
| Legislative history | |
| First chamber: Lok Sabha | |
| Bill title | The Constitution (Sixtieth Amendment) Bill, 1988 |
| Introduced by | Ajit Kumar Panja |
| Introduced | 22 August 1988 |
| 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 ₹250 (equivalent to ₹2,900 or US$34 in 2023) per person per annum to ₹2500 per person per annum. The 60th Amendment also omitted the proviso to clause (2) of article 276.