Definitions.- In this Act, unless the context otherwise requires,-

1. (a) "assessee" means a person or employer by whom tax is payable under this Act; 1[(aa) “agent” means a person who acts on behalf of another person in the course or furtherance of business;
2. (ab) “assessment” for the purposes of this Act, means determination of tax liability under this Act and includes self-assessment, reassessment and best judgment assessment;]
3. (b) "assessing authority" means a 1[Deputy Commissioner of Profession Tax, Assistant Commissioner of Profession Tax]1 or 2[Profession Tax Officer]2 or any other officer authorised by the State Government in this behalf to make any assessment by or under this Act;
4. (c) "Bangalore Urban Agglomeration" means the area specified as such in Schedule I to the Urban Land (Ceiling and Regulation) Act, 1976 (Central Act 33 of 1976);
5. (d) "Commissioner" means the Commissioner of Profession Tax appointed under section 14 and includes a 1[Additional Commissioner]1 of Profession Tax (if any) appointed under that section: (e) 1["Joint Commissioner"] means any person appointed to be a 1[Joint Commissioner]1 of Profession Tax under section 14;
6. (f) "employer", in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for the disbursement of such salary or wages and includes the head of the office or any establishment as well as the manager or agent of the employer;
7. (g) "month means a calender month;
8. (h) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Karnataka and includes a Hindu Undivided Family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person who earns wages on a casual basis; 1[Explanation.- Every branch of a 2[“proprietary concern,”] firm, company, corporation or other corporate body, any society, club or association whall be deemed to be a person.]
   • (i) "profession tax" or "tax" means a tax leviable under the provisions of this Act; 1[(j) 'salary' or 'wage' includes pay or wage, dearness allowance and all other remunerations received or receivable by any person including any amount received by way of arrears of salary or bonus by whatever name called whether payable in cash or kind and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax Act, 1961.

¹ Inserted by Act 14 of 2023 w.e.f. 01.04.2023.

¹ Substituted by Act 11 of 1993 w.e.f. 1.4.1993

² Substituted by Act 5 of 1993 w.e.f. 9.11.1992

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992

¹ Inserted by Act 7 of 2003 w.e.f. 1.4.2003.

² Inserted by Act 14 of 2023 w.e.f. 1.4.2023.

Explanation.- (i) Where 'bonus' by whatever name called is received in part or full, then such bonus shall be spread over for twelve months of the year or to such number of months the bonus relates for purposes of computation of 'Salary' or 'Wage' for such months.

1. (ii) Where arrears of salary is received in part or full, then such arrears shall be spread over for the relevant months for which it relates for purposes of computation of 'Salary' or 'Wage' for such months.]1

¹ Substituted by Act 15 of 1989 w.e.f. 1.4.1987

1. (k) "Schedule" means the Schedule appended to this Act;
2. (l) "Tribunal" means the Karnataka Appellate Tribunal constituted under the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 1976);
3. (m) "year" means the year commencing on the first day of April.