The Government of Odisha on April 21, 2026, issued the Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 to Repeal the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000.
The following has been stated namely: -
• The repeal of the said Act shall not affect namely: -
o Its previous operation or anything duly done or action taken including orders passed, returns submitted, notices issued, assessments made, taxes paid and arrear of tax to be realized; or
o Any right, obligation or liability acquired, accrued or incurred thereunder; or
o Any investigation, legal proceeding or remedy in respect of any such right, obligation or liability and any such investigation, legal proceeding or remedy may be instituted, continued or enforced as if the said Act had not been repealed.
This Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, shall be repealed from April 01, 2026.
[Notification No.5969─I-Legis-22/2026/L]
