Article 276(2) of the Constitution reads as under :
“276. (2) 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.”
amount of deduction-a deduction of any sum paid by the assessee on account of a tax on employment/profession within the meaning of clause (2) of article 27667 of the Constitution, leviable by or under any law.]