(1)
Ļಶೇಷ ರಾಜಯ್ ಪತಿರ್ಕೆ
GOVERNMENT OF KARNATAKA
No. FD 02 CPT 2021 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:31-05-2021.
REMOVAL OF DIFFICULTIES ORDER (02 /2021)
WHEREAS, sub-section (1) of Section 10 of the Karnataka Tax on Professions,
Trades, Callings and Employments Act,1976 (Karnataka Act 35 of 1976) (hereafter in this
Order referred to as the said Act) mandates every enrolled person to pay the tax payable by
him under the said Act and file his return before the assessing authority, in such form as
may be prescribed. Sub-section (2) of section specifies that the enrolled persons shall make
the payment of tax due for each year as under:
(a) In respect of a person who stands
enrolled before the commencement
of a year
Before the 30th April of that year
(b) In respect of person who is enrolled
after the commencement of a year
Within one month from the date
of enrolment.
Whereas due to the pandemic of Corona Covid-19 virus and the consequential lock
down, it has become difficult for the registered persons and enrolled persons to file the
returns and make payment of tax within the time limit specified and there is a requirement
to remove this difficulty by extending the time limit of filing of the returns and making such
payment. A Removal of Difficulties Order (01/2021) bearing No. FD 02 CPT 2021 , dated
the 26th April,2021, was issued extending the time limits.
However, due to the continuation of tough measures regarding Covid-19, it has
become imperative to further extend the time for payment of tax under sub-section (2) of
section 10 of the said Act and hence the order.
¨sÁUÀ – 4J
Part – IVA
Xೆಂಗಳೂರು, ಸೋಮವಾರ ,31, ಮೇ, 2021(s೭ಷ ,10, ಶಕವಷ ೧೯೪3)
Bengaluru, MONDAY,31,MAY,2021( JYAISTHA ,10, ShakaVarsha 1943)
ನಂ. 542
No. 542