Sixtieth Amendment of the Constitution of India

The Constitution (Sixtieth Amendment) Act, 1991
Parliament of India
Long title An Act further to amend the Constitution 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.