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of <h1>Tribal District Councils Gain Power to Levy Entertainment Taxes Under Sixth Schedule Amendment Through 101st Constitutional Act</h1> The Constitution (101st Amendment) Act, 2016 amends paragraph 8 of the Sixth Schedule by modifying subparagraph (3) to include 'taxes on entertainment and amusements' as a taxing power of District Councils in autonomous districts. The amendment removes 'and' at the end of clause (c), adds 'and' at the end of clause (d), and inserts the new clause (e). This expands the revenue-generating authority of autonomous tribal district councils in states like Assam, Meghalaya, Tripura, and Mizoram, allowing them to levy and collect entertainment taxes within their jurisdictions alongside their existing taxation powers.
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