The Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976
The Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976
Labour197635 of 41 sections available
This Act levies professional tax on persons carrying on professions, trades, callings and employment in Karnataka. Employers must deduct the tax from their employees' salaries and pay it to the Government. Others must enrol and pay the tax themselves. The Act covers registration, returns, assessment, and penalties for not paying.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy and charge of tax
- 3A. Omitted
- 4. Employer's liability to deduct and pay tax on behalf of employees
- 5. Registration and enrolment
- 6. Return
- 6A. Payment of tax in advance
- 7. Assessment of employer or person
- 7A. Self-assessment in the case of certain employers
- 8. Rectification of mistakes
- 9. Assessment of escaped tax
- 10. Payment of Tax by enrolled persons
- 11. Consequences of failure to deduct or to pay tax
- 12. Penalty for non-payment of tax
- 13. Recovery of tax, etc
- 14. Authorities for implementation of the Act
- 14A. Instruction to subordinate authorities
- 15. Appointment of collecting agents
- 16. Appeals
- 17. Appeal to the Appellate Tribunal
- 18. Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner
- 18A. Revision by High Court in certain cases
- 20. Special mode of recovery
- 21. Production and inspection of accounts and documents and search of premises
- 23. Offences and penalties
- 24. Offences by companies
- 25. Power to transfer proceedings
- 26. Compounding of offences
- 27. Powers to enforce attendance, etc
- 28. Bar of suits etc
- 28A. Appearance before any authority in proceedings
- 29. Power to exempt
- 41. SCHEDULE I Schedule
- I. Schedule
Some statutory text is still being prepared for this language version.
PDF: pending for this language.