Which tax is collected by local bodies (municipalities, panchayats) in Assam?

Professional tax is a tax levied on the income of professionals, such as doctors, lawyers, and accountants. It is a source of revenue for both state and central governments.

Entertainment tax is a tax levied on the sale of tickets to entertainment events, such as movies, plays, and concerts. It is a source of revenue for state governments.

Vehicle tax is a tax levied on the ownership of vehicles, such as cars, trucks, and motorcycles. It is a source of revenue for both state and central governments.

In Assam, property tax is collected by local bodies (municipalities, panchayats). It is a major source of revenue for these bodies, and is used to fund a variety of services, such as schools, roads, and libraries.