Vidhi Codex

Bare Act

The KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976

Tax197640 sections

The Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976, establishes the legal framework for levying and collecting a state-level tax on various economic activities within Karnataka. It applies to individuals earning salaries or wages, as well as self-employed professionals, businesses, and corporate entities. Employers are legally obligated to deduct this tax from their employees' earnings and remit it to the state government. The Act mandates registration for employers and enrolment for self-employed persons, while providing specific exemptions for senior citizens and those working for short durations. It serves as a vital revenue source for the state, ensuring compliance through assessment, penalty, and appeal mechanisms.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions.- In this Act, unless the context otherwise requires,-
  4. 3. Levy and charge of tax
  5. 4. Employer's liability to deduct and pay tax on behalf of employees
  6. 5. Registration and enrolment
  7. 6. Return
  8. 6A. Payment of tax in advance
  9. 7. Assessment of employer 1[or person]1.-
  10. 8. Rectification of mistakes.
  11. 9. Assessment of escaped tax
  12. 10. Payment of Tax
  13. 11. Consequences of failure to deduct or to pay tax.
  14. 12. Penalty for non-payment of tax
  15. 13. Recovery of tax and other amounts and period of limitation for recovery of
  16. 14. Authorities for implementation of the Act
  17. 14A. Instruction to subordinate authorities
  18. 15. Appointment of collecting agents
  19. 16. Appeals
  20. 17. Appeal to the Appellate Tribunal.
  21. 18. Revision by Commissioner 1[Additional Commissioner, Joint Commissioner
  22. 18A. Revision by High Court in certain cases.- (1) Within
  23. 19. Accounts
  24. 20. Special mode of recovery
  25. 21. Production and inspection of accounts and documents and search of premises
  26. 22. Refunds
  27. 23. Offences and penalties
  28. 24. Offences by companies
  29. 25. Power to transfer proceedings
  30. 26. Compounding of offences
  31. 27. Powers to enforce attendance, etc
  32. 28. Procedure, 1908 while trying a suit in respect of enforcing the attendance of, and examining any person on oath or affirmation or for compelling the production of any document.
  33. 28A. Appearance before any authority in proceedings
  34. 29. Power to exempt
  35. 30. Local authorities not to levy profession tax.
  36. 31. Cesses not to be levied in certain cases
  37. 32. Grants to local authorities for loss of revenue
  38. 33. Power to make rules.
  39. 34. Power to remove difficulties
  40. Schedule. Schedule

PDF: pending for this language.