(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ºÀ¢£ÉÊzÀ£ÉÃ «zsÁ£À¸À¨sÉ

ºÀ¢£ÉÊzÀ£ÉÃ C¢üªÉÃ±À£À

ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ

(ൟൿ౪ಪല) เඒಯಕ, 2023

(2023gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-06)

ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ ಅඌඛಯಮ,

1976ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโದ౽ౙಜ ಒಂൿ เඒಯಕ.

ಇย౵ ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ, ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ

ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬ ൟൿ౪ಪല

෥ഴโൿ ෷ಕ౨฿ಜฆโದคಂದ;

ಇൿ ූರತ ಗಣฃಜ౲ದ ಎಪ౭൞౬ಲౙඡ ವಷბದย౵ ಕකბಟಕ ฃಜ౲ เඋನ෱ಡಲൽಂದ ಈ

෨ಂൽඦ൤ ಅඌඛಯ෦ತ฿ಗย.-

1. ๸౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩ౳ฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ,

ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2)

ಅನ౲൭ ಉಪීඌ๭ൿದඝ౬ัൿ, ಈ ಅඌඛಯಮದ ಉಪීಧಗำ 2023ರ ಏඪ౳ฯ, 1ඡ

ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.

ಪ౳ಕರಣ 2ರ ൟൿ౪ಪല.-ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ

෬ಲಣ ൤คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ರ (ಇย౵ ಇඝ౬෨ಂං ෩ಲ

ಅඌඛಯಮ ಎಂൿ ಉว౵ೕ಍ಸมಜං) ಪ౳ಕರಣ 2ರย౵,-

(i)

ಘಡ (ಎ) ඦತರ, ಈ ෨ಂൽನ ಘಡಗಳඝ౬ ๳คಸತಕౙൿ౪, ಎಂದฉ:-

“(ಎಎ) “ಏ೬ಂഡ” ಎಂದฉ, ವ౲ವ๻ರದ ಕ౳ಮದย౵ ಅಥ฿ ෨ಂൿವคಃಯย౵ ಇඣ౬ಬ౯ ವ౲౾౨ಯ

ಪರ฿ಜ ౽ಯბඛವბ๼๯ವ ಒಬ౯ವ౲౾౨;

(ಎ෈) ಈ ಅඌඛಯಮದ ಉං౪ೕಶಗัಛಜ, “ಕರඛಧბರൕ” ಎಂದฉ, ಈ ಅඌඛಯಮದ ಅലಯย౵

൤คಡ ෇ಧ౲൤ಯඝ౬ ඛಧბค๯โൿ ಮൡ౨ ಸ౷฀-ಕರඛಧბರൕ, ಮฆ-ಕರඛಧბರൕ ಮൡ౨ ಅൡ౲ತ౨ಮ

เๆಚක ಕರඛಧბರൕಯඝ౬ ಒಳತำ౶ತ౨ං;” ಮൡ౨

¨sÁUÀ – 4 J

Part – lVA

, 24

2023(

1944)

BENGALURU, FRIDAY, 24, FEBRUARY, 2023(PHALGUNA, 05, SHAKAVARSHA, 1944)

. 79

No. 79

(ii)

ಘಡ (ກೖ)ರย౵, เವರൕಯย౵, “ಪ౳ൟ෽ಂൿ” ಎಂಬ ಪದದ ತฆ฿ಯ “෥ยೕಕತ౷ದ

ಘಟಕ” ಎಂ්ದඝ౬ ๳คಸತಕౙൿ౪.

ಪ౳ಕರಣ 9ರ ൟൿ౪ಪല.-෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 9ರ ಉಪ-ಪ౳ಕರಣ (2)ರย౵,

“ಒಂ඀ವฉಯಷౣಃౙ ෦ೕರದ” ಎಂಬ ಪದಗಳ ಬದมಜ, “๕ಕಡ ඞರರಷౣಃౙ ಸಮකದ” ಎಂಬ ಪದಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪.

ಪ౳ಕರಣ 10ರ ൟൿ౪ಪല.-෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ 10ರ ಉಪ-ಪ౳ಕರಣ (6)ರย౵, “2%”

ಎಂಬ

ಅಂ౾

ಮൡ౨

೉ກ౬ಯ

ಬದมಜ,

“๕ಕറ

ಒಂ඀ವฉಯ๠ౣ”

ಎಂಬ

ಪದಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪.

ಪ౳ಕರಣ 11ರ ൟൿ౪ಪല.-෩ಲ ಅඌඛಯಮದ ಪ౳ಕರಣ11ರ ಉಪ-ಪ౳ಕರಣ (2)ರย౵,

“๕ಕറ ಒಂ඀ ౽ಲ๠ౣ” ಎಂಬ ಪದಗಳ ಬದมಜ, “๕ಕറ ಒಂ඀ವฉಯ๠ౣ” ಎಂಬ ಪದಗಳඝ౬

ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪.

ಪ౳ಕರಣ 12ರ ൟൿ౪ಪല.- ෩ಲಅඌඛಯಮದ ಪ౳ಕರಣ 12ರย౵,-

(i)

“෷ಕ౨ ౽ರಣเಲ౵ං” ಎಂಬ ಪದಗಳඝ౬ ෈ഖౣ෈ಡತಕౙൿ౪;

(ii)

“๕ಕಡ ಐವತ౨ಃౙ ෦ೕರದ” ಎಂಬ ಪದಗಳ ಬದมಜ, “๕ಕറ ಹತ౨ರಷౣಃౙ ಸಮකದ” ಎಂಬ

ಪದಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪.

ಅඝ๰೉ಯ ಪ౳ൟ෽ೕಜච.- ෩ಲ ಅඌඛಯಮದย౵, ಅದರ ಅඝ๰೉ ಮൡ౨

เವರൕ I คಂದ Vರ ಬದยಡ ಈ ෨ಂൽನ ಅඝ๰೉ ಮൡ౨ เವರൕಗಳඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪,

ಅಂದฉ:-

“ಅඝ๰೉

(ಪ౳ಕರಣ 3(2)ඝ౬ ඣೕല)

ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡಯ ದರಗำ

ಕ౳ಮ

๸ಒ౲

ವ౲౾౨ಗಳವಗბ

൤คಡಯದರ

(1)

(2)

(3)

ಒಂൿ

ൟಂಗัಡ

ง.

25,000-00

ಮൡ౨

ກ೉౞ನ

๸ದූბඝ๬ರ฿ಜ, ๸ಬಳ ಅಥ฿ ಮ೪คಯඝ౬ ಅಥ฿

ಇๅರಡඞ౬ ಪഷಯವ ವ౲౾౨ಗำ

ൟಂಗัಡ

ง.200-00

ಕකბಟಕಸರಀಮൡ౨

๳ๅಗಳ൤คಡಅඌඛಯಮ, 2017 ರലಯย౵

ඣೕಂർ෵๭ದ ಅಥ฿ ඣೕಂದ൐ ಪഷಯฤ ෇ಧ౲ฃಜฆವ

ವ౲౾౨ಗำ

ವಷბಃౙ

ง.2,500-00

౽ඞඝ ไൟ౨ඛರತฆ, ಸ෥สೕಚಕฆ, ಏ೬ಂഡฆ, ೈങბಂി

ಅಈಂങಂഡಗำ ಮൡ౨ เ෥ಗಣಕฆ (actuaries), ಇಂ೧ඛಯฑ

ಗำ, ಆฌೕಗ౲ඩಲක ไൟ౨ಪರฆ, ಎ๲ౣೕഡ ಏ೬ಂഡฆ ಅಥ฿

ದะ౶ัಗำ, ෋౲ഔ ඩಲბฑಗำ, ഷ౳ೖ౾౵ೕನ๺ბ ಮൡ౨ ಆಂತคಕ

เක౲ಸ౽ರฆ, ಪತ౳ಕತბಕฆಗำ ಮൡ౨ ೦๼ೕฃൡ ಏ೬ඛ౺ಗำ.

ല๜,

ಆಂങක

಄ಬฯ

ഔเ

ಬಳ๭

ಮನฏಜචಯඝ౬

ಒದಜ๯ವವฆ, ಅವඌ ౽ಲ ಬಳಃ ෥ฃಟದ (selling timing)

ಗಣಕ฀ತ౳ ๸๲౩ಗำ, ಗಣಕ฀ತ౳ ತರ෎ൟ ๸๲౩ಗำ / ೈಲක

(driving) ๸๲౩ಗำ / ൞ಂൟ౳ಕ ತರ෎ൟ ๸๲౩ಗำ, ೯౲ೕൟ๞ಗำ,

ಹಸ౨ ๬෨ൽ౳ಕ ๎ಸ౨იቿฆ (astro palmist), ๸ಌ౲ ๎ಸ౨იቿฆ

(numerologist), ฿๯౨ ಸಲກಛರฆ ಮൡ౨ ඦ෈ಃ෴උคತ

೉౾ತ౺ಕರඝ౬ (faith healers) ಒಳತಂഽ൤ ไൟ౨ಗำ, ಕ๯්ಗำ,

ವಷბಃౙ

ง.2,500-00

ಆ೧ೕเಃಗำಮൡ౨

ಉඅ౲ೕಗಗಳย౵, ಎರഴವಷბಗัಜಂತກೋ౞

౽ಲ ൧ಡಜ๭ಆಂലฆವ ಸ౷฀ ಉඅ౲ೕಜ ವ౲౾౨ಗำ.

ಀൿฉಗಳ

෥ยೕಕฆ

ಮൡ౨

ತರ෎ൟർರฆ,

೦౾ಗำ,

ඛඃბಶಕฆ, ನಟ ಮൡ౨ ನഔಯฆ (౾คಯ ಕมเದರඝ౬

ຄರൡಪല๭), ಆ෵ฯ ඵභಗำ ಮൡ౨ ๳฿ ಄ಂದ౳ಗำ, ಛ౲๺

๲ౣೕಷඨಗำ, ಎว౾ౣიಋ ೈ೧ბಂ಩ ๲ౣೕಷඨಗಳ ෥ยೕಕฆ, ಄ಂದ౳

ಸ౽ბರ,

ฃಜ౲

ಸ౽ბರ

ಮൡ౨

ಸ౩ัೕಯ

๸๲౩ಗำ

ನഷ๯ൟ౨ฆโದඝ౬

ຄರൡಪല๭ದ

ನ๭ბಂ಩

ຄೕෳಗำ,

ಆಸ౭൤౳ಗำ, ฌೕಗಪ൤౨ ಄ಂದ౳ಗำ, ౾౵ඛಕฯ ม౲ැೕชಟคಗำ

ಮൡ౨ ಎಋ౺ช ౾౵ඛಋಗಳ ෥ยೕಕฆ, ඄๼ಕ ฿౲෴ಮ ಮൡ౨

๯๭౩ൟ ಄ಂದ౳ಗಳ ෥ยೕಕฆ

ವಷბಃౙ

ง.2,500-00

಄ಂದ౳ ಸ౽ბರ, ฃಜ౲ ಸ౽ბರ ಮൡ౨ ಸ౩ัೕಯ ๸๲౩ಗำ

ನഷ๯ൟ౨ฆโದඝ౬ ຄರൡಪല๭ದ, ๏ౘಣ ๸๲౩ಗำ ಮൡ౨

ഗ౲ജೕคಯฯ ౽ศ೩ಗำ ಅಥ฿ ๸๲౩ಗำ.

ವಷბಃౙ

ง.2,500-00

ಕකბಟಕ ಅಂಗലಗำ ಮൡ౨ ฿൐ಜ౲ ๸๲౩ಗಳ ಅඌඛಯಮ,

1961ರ

ಅലಯย౵

ಪคූ๞ಸมದ

ಐದ౾ౙಂತ

ກೋ౞

ಉඅ౲ೕಜಗಳඝ౬

ඡ෦๭ಆಂലฆವ

๸๲౩ಗಳ

ಉඅ౲ೕಗർತฆ.

ವಷბಃౙ

ง.2,500-00

ಪರ฿ඛಡ

ಪഷದ

ಮದ౲

෥ฃಟಛರฆ,

ಕකბಟಕ

ศ฿ඃเർರರ

ಅඌඛಯಮ,

1961ರലಯย౵

ಪರ฿ನಜ

ಪഷದ ศ฿ඃเർರฆ, ೉ഡහി ನഷ๯ൟ౨ฆವ ವ౲౾౨ಗำ

ಅಥ฿ ๸๲౩ಗำ.

ವಷბಃౙ

ง.2,500-00

෮ೕഓฆ

฿ಹನಗಳ

ಅඌඛಯಮ

1988

(1988

಄ಂದ౳

ಅඌඛಯಮ

59)ರലಯย౵

ಸ౷ಂತ

ಅಥ฿

෇ലಡಡ

ಉಪ෽ೕಜಸมಞವ,

๬คಡ

฿ಹನಗಳ

ಆಡมದ

ಪ෦ბഖౣಗಳඝ౬ ຄಂൽฆವ, ๬คಡ ฿ಹನಗಳ ෥ยೕಕฆ

(ಆജೕ ค౽౹ಗಳඝ౬ ຄರൡಪല๭); ಸರಀ ๬คಡ ಏಜඛ౺ಗำ

(೧ഔಎ) ಮൡ౨ ರ฿ච ಮൡ౨ ൟೕคಃ ಏ೬ಂಟರඝ౬ ಒಳತಂഽ൤

๬คಡ ಞൟ౨ಡർರฆ.

เವರൕ- ಈ ನ෩ൽನ ಉං౪ೕಶ౽ౙಜ, ಸರಀ ๬คಡ ಏಜඛ౺

(೧ഔಎ)

ಎಂದฉ

ರ๲౨ಯ

෩ಲಕ

ಸರಀಗಳ

๬ಛ൐ಃಡ

๸ීඌ๭ඈ൤, ๳ๅಯඝ౬ ಒದಜ๯ವ ಮൡ౨ ෴โඃ

ກಸคඛಂದ

ಕฉಯมಞವ

ಸರಀ

ರ฿ච

ಪತ౳ವඝ౬

(consignment note) ඛೕഴವ ෴โඃ ವ౲౾౨.

ವಷბಃౙ

ง.2,500-00

ಕකბಟಕ ಸಹ౽ರ ๸ಘಗಳ ಅඌඛಯಮ, 1959 (1959ರ

ಕකბಟಕದ ಅඌඛಯಮ 11) ෬ฉಡ ඣೕಂർ෵ಸมದ

ಸಹ౽ค ๸ಘಗำ ಮൡ౨ ෴โඃ ไൟ౨ಗಳ, ಕ๯්ಗಳ

ಅಥ฿ ಆ೧ೕเಃಗಳย౵ ൧ಡಜฆವฆ.

ವಷბಃౙ

ง.2,500-00

ಉಪඛಗಳ ಅඌඛಯಮ, 2013ರ (2013ರ ಄ಂದ౳ ಅඌඛಯಮ 18)

෬ฉಡ

ඣೕಂർ෵ಸมದ

ಮൡ౨

෴โඃ

ไൟ౨ಗಳ,

ಕ๯්ಗಳ ಅಥ฿ ಆ ೧ೕเಃಗಳย౵ ൧ಡಜฆವ ಉಪඛಗำ;

ವಷბಃౙ

ง.2,500-00

෇౲ಂ౾ಂ಩

ඛ฀ತ౳ಣದ

ಅඌඛಯಮ,

1949ರย౵

ಪคූ๞ಸมದ ෇౲ಂ౾ಂ಩ ಉಪඛಗำ.

เವರൕ.- ಈ ನ෩ൽನ ಉං౪ೕಶ౽ౙಜ, “෇౲ಂ౾ಂ಩ ಉಪඛಗำ”

ಎಂದฉ, ෇౲ಂ౾ಂ಩ ඛ฀ತ౳ಣ ಅඌඛಯಮ, 1949ರ (1949ರ

಄ಂದ౳

ಅඌඛಯಮ

10)

ಉಪීಧದ

෩ಲಕ

౽෴ბಚರൕಯඝ౬ ඛವბ๼๯ವ ෴โඃ

෇౲ಂಋ ඝ౬

ಒಳತำ౶โൿ.

๼ಂൽನ ෴โඃ ನ෩ൿಗಳย౵ ನ෩ൽ๭ฆವ ವ౲౾౨ಗಳඝ౬

ຄರൡಪല๭, ෴โඃ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ

ಅಥ฿ ಉඅ౲ೕಗಗಳย౵ ඛರತฃಜฆವ ಮൡ౨ ಆർಯ ൤คಡ

ಅඌඛಯಮ, 1961 (1961ರ ಄ಂದ౳ ಅඌඛಯಮ 43)ರ ಅലಯย౵

൤คಡ ඩವൟ๯ವ ವ౲౾౨ಗำ.

ವಷბಃౙ

ง.2,500-00

෴โඃ

ไൟ౨ಗಳ,

ಕ๯්ಗಳ,

ಆ೧ೕเಃಗಳ

ಅಥ฿

ಉඅ౲ೕಗಗಳย౵

ඛರತฃಜฆವ

๼ಂൽನ

෴โඃ

ನ෩ൿಗಳย౵

ನ෩ൽ๭ದ

ವ౲౾౨ಗಳඝ౬

ຄರൡಪല๭,

ಕඛಷౣ ಎರഴ ವಷბಗಳ ౽มವඌ෽ಂൽಡ ಮൡ౨ ฃಜ౲

ಸ౽ბರโ

౽ಲ౽ಲಃౙ

ຄರല๭ದ

ಅඌ๰ಚචಯย౵

เක෵ൟಯඝ౬ ಪഷಯൽฆವ ವ౲౾౨ಗำ.

ವಷბಃౙ

ง.2,500-00

เವರൕ I. - ಈ ಅඝ๰೉ಯย౵ ಏඡ ಇದ౪ง, ಒಬ౯ ವ౲౾౨෷ ಅඝ๰೉ಯย౵ ಒಂದ౾ౙಂತ

ກೋ౞ ನ෩ൿಗಳย౵ ๳คದ౪ฉ, ಅಂತಹ ෴โඃ ಒಂൿ ನ෩ൽನ ಅലಯย౵

൤คಡಯඝ౬ ඩವൟಸತಕౙൿ౪.

เವರൕ II. - ಈ ಅඝ๰೉ಯย౵ 4ඡ ಕ౳ಮ ๸ಒ౲ಯ ಪ౳౽ರ ൤คಡಯ ຄൕಛคಃಯඝ౬

ඛಧბค๯ವ

ಉං౪ೕಶಗัಛಜ,

ವಷბದ

෴โඃ

ಸಮಯದย౵ฆವ

ಃಲಸಛರರ

ಮൡ౨/ಅಥ฿

ಉඅ౲ೕಜಗಳ

ಅತ౲ಂತ

ກ೉౞ನ

๸ಒ౲ಯ

ಆඋರๅಂ්ർಜ

ಪคಗ൐ಸತಕౙൿ౪.

เವರൕ III. - ಈ ಅඝ๰೉ಯ ಉං౪ೕಶಗัಛಜ, ෴โඃ ಆ๭౨ಯඝ౬ ಅಥ฿

ವ౲ವ๻ರವඝ౬,

ಞൟ౨ಡർರರඝ౬

ಞൟ౨ಡಡ

ಪഷൽದ౪ย౵

ಅಂಥ

ಞൟ౨ಡർರඝ

ಈ

ಅඌඛಯಮದലಯย౵ ຄൕಛರකದ ವ౲౾౨ ಎಂൿ ූเಸತಕౙൿ౪.”

เವರൕ IV. - ෴โඃ ไൟ౨, ಕ๯් ಅಥ฿ ಆ೧ೕเಃಯย౵ ൧ಡಜฆವ ๸๲౩ಯ

෴โඃ ඩฤർರರ ෬ว, ಅಂತಹ ๸๲౩෷ ൤คಡಯඝ౬ ඩವൟ๭ದ౪ฉ, ಈ

ಅඌඛಯಮದ ಅലಯย౵ ෴โඃ ൤คಡಯඝ౬ เඌಸತಕౙದ౪ಲ౵.

เವರൕ V. - ಈ ಅඝ๰೉ಯย౵ ಏඡ ಒಳತಂലದ౪ง, ಅඝ๰೉ಯ ෴โඃ

ಅಂಶದย౵ ನ෩ൽಸมದ ವ౲౾౨ಯ ಪ౳ൟ෽ಂൿ ກೋ౞ವค ಸ౩ಳವඝ౬, ಅඝ๰೉ಯย౵

ඛൽბಷౣಪല๭ದ ไൟ౨ ൤คಡಯඝ౬ เඌ๯ವ ಉං౪ೕಶ౽ౙಜ, ಪ౳൤౲ೕಕ ವ౲౾౨ ಎಂൿ

ූเಸತಕౙൿ౪ ಮൡ౨ ಸರಀಗಳඝ౬ ๸ಗ౳๼ಸฤ ತೕർ෦ඦ൤ เ๕ಷ฿ಜ ಬಳಸมಞವ

ກೋ౞ವค

ವ౲ವ๻ರ

ಸ౩ಳಗಳ

๸ದಭბದย౵

ಈ

เವರൕಯย౵ฆโർโ඀

ಅನ౷ಯ฿ಗತಕౙದ౪ಲ౵.

ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ

ಕකბಟಕ ಸ౽ბರൽಂದ ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ

෬ยನ ൤คಡಯඝ౬ เඌಸฤ ๻ಟ ๸ಗ౳๼๯ವ ಉං౪ೕಶൽಂದ ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ,

ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ ಅඌඛಯಮ, 1976ඝ౬ ಅඌඛಯ෦ತತัಸมಜං.

ಆർಟ౲,

೧ಎ๺ ഔ

ಅඌඛಯಮವඝ౬

ಅඝ๝ౣನತั๭ದ

ඦತರ,

ಈ

ಃಲ่ಂൿ

൧ಂದฉಗಳඝ౬ ಎൿคಸมಞൟ౨ං. ಈ ൧ಂದฉಗಳඝ౬ ඛ฿คಸฤ ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ,

ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬

ൟൿ౪ಪല ෥ಡฤ ಪ౳๬౨เಸมಜං.

2023-24ඡ ๬ยನ ಆಯವ౲ಯ ූಷಣದย౵ನ 443ඡ ಘലಃಯย౵ ಕකბಟಕ ไൟ౨ಗಳ,

ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ (ൟൿ౪ಪല) เඒಯಕ 2023, ಇತರ เಷಯಗಳ

೯൤ಡ, ಈ ಃಳಉಡโಗัಡ ಉಪීಧವඝ౬ ಕย౭ಸฤ ಪ౳๬౨ඪಸมಜฆತ౨ං. ಎಂದฉ:-

(1)

“ಏ೬ಂഡ” ಎಂಬ ಪದಃౙ, ವ౲ವ๻ರದ ಕ౳ಮದย౵ ಅಥ฿ ෨ಂൿವคಃಯย౵ ಇඣ౬ಬ౯

ವ౲౾౨ಯ ಪರ฿ಜ ౽ಯბඛವბ๼๯ವ ಒಬ౯ ವ౲౾౨ ಎಂಬ ಪคූ๣ಯඝ౬ ಕย౭๯ವ ಸฤ฿ಜ, ಪ౳ಕರಣ

2ರ ಘಡ (ಎ) ඦತರ, ຄಸ ಘಡ (ಎಎ) ಅඝ౬ ๳ಪბഷ ෥ಡฤ;

ಈ ಅඌඛಯಮದ ಉං౪ೕಶಗัಛಜ, “ಕರඛಧბರൕ” ಎಂಬ ಪದಃౙ, ಈ ಅඌඛಯಮದ ಅലಯย౵

൤คಡ ෇ಧ౲൤ಯඝ౬ ඛಧბค๯โൿ ಮൡ౨ ಸ౷฀-ಕರඛಧბರൕ, ಮฆ-ಕರඛಧბರൕ ಮൡ౨ ಅൡ౲ತ౨ಮ

เๆಚක ಕರඛಧბರൕಯඝ౬ ಒಳತำ౶ತ౨ං ಎಂಬ ಪคූ๣ಯඝ౬ ಕย౭๯ವ ಸฤ฿ಜ, ಪ౳ಕರಣ 2ರ

ಘಡ (ಎಎ) ඦತರ, ຄಸ ಘಡ (ಎ෈) ಅඞ౬ ๳ಪბഷ ෥ಡฤ;

෥ยೕಕತ౷ದ ಘಟಕಃౙ ൤คಡಯඝ౬ เඌ๯ವ ๸ದಭბದย౵ ಇฆವ ದ౷ಂದ౷ವඝ౬ ඛ฿ರൕ

෥ಡฤ, ෥ยೕಕತ౷ ಘಟಕ ಎಂದฉ ಪคූเತ ವ౲౾౨ ಎಂൿ เವರൕಯย౵ ๳ค๯โದ౽ౙಜ, ಪ౳ಕರಣ 2ರ

ಘಡ (ກೖ) ಅඝ౬ ൟൿ౪ಪല ෥ಡฤ;

(2)

෥๼ൟಯඝ౬

ಉං౪ೕಶ

තವბಕ฿ಜ

ಬ๼ฏಗಪലಸದ

ಅಥ฿

൤คಡಯඝ౬

ತඪ౭๭ಆಳ౶ฤ ಉඅ౲ೕಗർತඝ ಅಥ฿ ವ౲౾౨෷ ಪ౳ಯൟ౬๭ ൤คಡ ඛಧბರൕ෵ಂದ ತඪ౭๭ಆಂಡฉ,

ಅದඝ౬ ๸ർಯ ෥ಡ෎౽ದ ൤คಡಯ ಒಂ඀ವฉ ಪഖౣ ඈಡವඝ౬, ೧ಎ๺ ഔ ಅඌඛಯಮದ

ಅඝಞಣ฿ಜ ൤คಡಯ ๕ಕറ ඞರರಷౣಃౙ ಸಮකದ ෮ತ౨ಃౙ ಕലತತั๯โದ౽ౙಜ, ಪ౳ಕರಣ 9ರ

ಉಪ-ಪ౳ಕರಣ (2) ಅඝ౬ ൟൿ౪ಪല ෥ಡฤ;

(3)

൤คಡಯඝ౬ ๸ർಯ ෥ಡฤ ತඪ౭ฆವ ಒಬ౯ ಉඅ౲ೕಗർತඝ ಪ౳ൟ ൟಂಗัಡ

๸ർಯ ෥ಡ෎౽ದ ๕ಕറ ಎರಡರ ಬല౥ ದರವඝ౬, ೧ಎ๺ ഔ ಅඌඛಯಮದ ಅඝಞಣ฿ಜ ಪ౳ൟ

ൟಂಗัಡ ๕ಕറ ಒಂ඀ವฉಯಷౣಃౙ ಕലತತั๯โದ౽ౙಜ, ಪ౳ಕರಣ 10ರ ಉಪ-ಪ౳ಕರಣ (6)ඝ౬

ൟൿ౪ಪല ෥ಡฤ;

(4)

෴โඃ ಉඅ౲ೕಗർತඝ ๸ಬಳ ಅಥ฿ ಮ೪คಯ ๸ർಯದ ಸಮಯದย౵

൤คಡಯඝ౬ ಕഓ෵ಸൽದ౪ย౵ ಅಥ฿ ಕഓ෵๭ದ ඦತರ ൤คಡಯඝ౬ ๸ർಯ ෥ಡฤ ತඪ౭ದฉ,

๸ർಯ ෥ಡ෎౽ದ ๕ಕറ ಒಂ඀ ౽ಲರಷౣರ ಬല౥ಯ ದರವඝ౬, ೧ಎ๺ ഔ ಅඌඛಯಮದ

ಅඝಞಣ฿ಜ ๕ಕറ ಒಂ඀ವฉಯಷౣಃౙ ກ೉౞ಸฤ, ಪ౳ಕರಣ 11ರ ಉಪ-ಪ౳ಕರಣ (2)ඝ౬ ൟൿ౪ಪല

෥ಡฤ;

(5)

ಒಬ౯ ඣೕಂർ෵ತකದ ಉඅ౲ೕಗർತඝ ಅಗತ౲ಪല๭ದ ಸಮಯඅಳಡ ൤คಡಯඝ౬

๸ർಯ ෥ಡൽൿ౪ದ౽ౙಜ ඩವൟಸ෎౽ದ ๕ಕറ ಐವತ౨ರಷౣඝ౬ ෦ೕರದ ඈಡವඝ౬, ಒಂൿ

ಸ෱ಜಸ฿ದ ౽ರಣเದ౪ง ಅಥ฿ ಇಲ౵ൽದ౪ง ๕ಕറ ಹತ౨ರ๠ౣ ๭౩ರ฿ದ ෮ತ౨ಃౙ ಅದඝ౬

ಕലತತั๯โದ౽ౙಜ, ಪ౳ಕರಣ 12ඝ౬ ൟൿ౪ಪല ෥ಡฤ; ಮൡ౨

(6)

೧ಎ๺ ഔ

ಅඌඛಯಮದ

ಅඝ๝ౣನದ

๼ච౬วಯย౵,

ಪ౳๯౨ತ

ಸඛ౬ๆಶಗัಡ

ຄಂർ൐ಃ෴ಞ๋൤ ಈ ಅඌඛಯಮದല ಅඝ๰೉ಯඝ౬ ಪ౳ൟ෽ೕ೧๯โದ౽ౙಜ ಮൡ౨

๸ർಯ ෥ಡ෎౽ದ ൤คಡಯඝ౬ ಕ౳ಮಬದ౫ತัಸ෎౽ಜං. ෨ಂൿವฉൿ, ದ౷ಂದ౷ವඝ౬ ඛ฿ರൕ

෥ഴโದ౽ౙಜ เವರൕಗಳඝ౬ ಸಹ ಪ౳ൟ෽ೕ೧ಸ෎౽ಜං.

ಆ൮ბಕ ೦ౢಪನ ಪತ౳

ಪ౳๬౨เತ ๎ಸකತ౱ಕ ಕ౳ಮโ ෴โඃ ກ೉౞ನ ๅಚ౞ವඝ౬ ಒಳತಂലฆโൽಲ౵.

ಬಸವฃಜ ැ෥౱෵

෨ಖ౲෱ൟ౳

JA.PÉ. «±Á¯ÁQë

PÁAiÀÄðzÀ²ð

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ಅඝීಧ

ಕකბಟಕ ไൟ౨ಗಳ, ಕಸ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ ಅඌඛಯಮ, 1976

(ಕකბಟಕ ಅඌඛಯಮ, 1976ರ 35)ರ ಉದ౫ೃತ ූಗ

XX XX XX

ಪคූ๣ಗำ.- ಈ ಅඌඛಯಮದย౵ ๸ದಭბಃౙ ෎ฉ ಅಥბದ ಅಗತ౲เರൽದ౪ฉ,-

XX XX XX

(ಎೖ) ``ವ౲౾౨’’ ಎಂದฉ; ಕකბಟಕ ฃಜ౲ದย౵ ෴โඃ ไൟ౨, ಕಸ් ಆ೧ೕเಃ ಅಥ฿ ಉඅ౲ೕಗದย౵

൧ಡಜฆವ ෴ವඡ ವ౲౾౨ ಮൡ౨ ಇൿ, ๻ಡ ൧ಡಜฆವ ๼ಂ඀ ಅเಭಕ౨ ಀഖಂಬ, ಫ෨ბ, ಉಪඛ, ඛಗಮ

ಅಥ฿ ಇತರ ඛಗ෦ತඛ౽ಯ, ෴โඃ ๸ಘ, ಕ౵෕ ಅಥ฿ ๸๲౩ಯඝ౬ ಒಳತำ౶ತ౨ං. ಆದฉ

๬ಂಧ෗ბಕ฿ಜ ಮ೪คಯඝ౬ ಗั๯ವ ෴ವඡ ವ౲౾౨ಯඝ౬ ಒಳತำ౶โൽಲ౵.

เವರൕ: ಪ౳ൟ෽ಂൿ ಫ෨ბ, ಉಪඛ, ඛಗಮ ಅಥ฿ ಇತರ ඛಗಮ, ඛ౽ಯ, ෴โඃ ๵๴ഔ, ಕ౵෕

ಅಥ฿ ๸ಘದ ๎ಒಯඝ౬ ವ౲౾౨ ಎಂ්ർಜ ූเಸತಕౙൿ౪.

XX XX XX

ತඪ౭ಸಆಂಡ ൤คಡಯ ඛಧბರൕ.- (1)

XX XX XX

(2)

(1)ඡ ಉಪಪ౳ಕರಣದ ෬ฉಡ ൤คಡ ඛಧბರൕಯඝ౬ ෥ഴವย౵, ෥๼ൟಯඝ౬ ්ൽ౫තವბಕ฿ಜ

ಬ๼ฏಗಪലಸൽฆโದคಂದ ಅಥ฿ ൤คಡಯඝ౬

ತඪ౭ಸಆಳ౶ฤ ඛ෽ೕಜಕඝ ಅಥ฿

ವ౲౾౨෷

ಪ౳ಯൟ౬๭ൿದคಂದ

൤คಡ

ඛಧბರൕ෵ಂದ

ತඪ౭๭ಆಳ౶มಜ൤౨ಂൿ

൤คಡ

ඛಧბರ൏

ඩ౳ඌ౽ರಃౙ

ಮನದഓౣದฉ, (1)ඡ ಉಪಪ౳ಕರಣದ ෬ฉಡ ඛಧბคಸมದ ൤คಡಯ ೯൤ಡ ๻ಡ ඛಧბคಸมದ ൤คಡಯ

ಒಂ඀ವฉಯಷౣಃౙ ෦ೕರದ ඈಡವඝ౬ ๸ർಯ ෥ഴ๋൤ ಅಂಥ ඛ෽ೕಜಕඛಡ ಅಥ฿ ವ౲౾౨ಡ

ඛඃბ๏ಸಬ๾ൿ;

ಪฏൡ, ๻ಡ ඈಡವඝ౬ เඌ๭ൿದರ เฆದ౫฿ಜ ๬ಕ๠ౣ ౽ರಣವඝ౬ ൧ೕคಸฤ ෇ඌತ

ඛ෽ೕಜಕඛಡ ಅಥ฿ ವ౲౾౨ಡ ෷ಕ౨ ಅವ౽ಶವඝ౬ ಆಟౣ ຄರൡ, ಈ ಉಪಪ౳ಕರಣದ ෬ฉಡ ෴ವ

ඈಡವඞ౬ เඌಸತಀౙದಲ౵.

XX XX XX

10.

ർಖมದ ವ౲౾౨ಗัಂದ ൤คಡ ๸ർಯ.- (1)

XX XX XX

ಉಪಪ౳ಕರಣ (5)ರലಯย౵ ඛൽბಷౣಪല๭ದ ಅವඌಯ ඦತರ ಹൡ౨ ൽನಗಳඝ౬ ෦ೕค ಕഓವൕ෴ದ

൤คಡಯ ඩವൟಯย౵ สೕಪವඝ౬ ಎಸಜದฉ, ಅಂಥ ವ౲౾౨෷ ൤คಡ ඩವൟ෴ಗದ ಅವඌಛಜ ൤คಡ ෇౾

෮ತ౨ದ

ಪ౳ൟ෽ಂൿ

ൟಂಗำ

ಅಥ฿

ಅದರ

ූಗಃౙ

2%ರ๠ౣ

ಬല౥ಯඝ౬

ඩವൟಸฤ

ຄൕಛರකಗತಕౙൿ౪.

XX XX XX

11.

൤คಡಯඝ౬ ෨คൿಆಳ౶ฤ ಅಥ฿ ๸ർಯ ෥ಡฤ ತඪ౭ൿದರ ಪค൏ಮಗำ.-(1)

XX XX XX

(2)

(1)ඡ ಉಪಪ౳ಕರಣದ ಉಪීಧಗัಡ ෇ದಕ฿ಗඈ൤ (1)ඡ ಉಪ ಪ౳ಕರಣದย౵ ಉว౵ೕ಍ತ฿ದ

ඛ෽ೕಜಕඝ ๸ಬಳದ ಅಥ฿ ಮ೪คಯ ๸ർಯದ ಸಮಯದย౵ ൤คಡಯඝ౬ ෨คൿಆಳ౶ൽದ౪ฉ,

ಅಥ฿ ෨คൿಆಂಡ ಅඦತರ ಈ ಅඌඛಯಮದ ෩ಲಕ ಅಥ฿ ෬ರಡ ಅಗತ౲ಪലಸมඈ൤

൤คಡಯඝ౬ ๸ർಯ ෥ಡฤ ತඪ౭ದฉ, ෴ವ ಅವඌಯ ൤คಡ෷ ๸ർಯ฿ಗං ಉัൽං෽ೕ ಆ

ಅವඌಯ ಪ౳ൟ ൟಂಗัಡ ಅಥ฿ ಅದರ ූಗಃౙ ಆಡ෎౽ಜฆವ ൤คಡಯ ෮ಬಲಜನ ෬ว ๕ಕಡ ಎರಡರ

ಸರಳ ಬല౥ಯඝ౬ ๸ർಯ ෥ಡฤ ಅವඝ ຄൕಛರකಜರತಀౙൿ.

XX XX XX

12.

൤คಡಯඝ౬

๸ർಯ

෥ಡൽฆโದಃౙ

ඈಡ.-

ർಖมಜฆವ

ವ౲౾౨෷

ಅಥ฿

ඣೕಂർ෵ತකಜฆವ ඛ෽ೕಜಕඝ, ತಛං ඣೕഔೕ๭ನย౵ ඛൽბಷౣಪലಸมದ ಅಗತ౲ ౽ಲඅಳಡ ಅಥ฿

ඛൽბಷౣಪല๭ದ ൽකಂಕඅಳಡ ෴โඃ ൤คಡ ෮ಬಲಗඝ౬ ๸ർಯ ෥ಡฤ ෷ಕ౨ ౽ರಣเಲ౵ං

ತඪ౭ದฉ, ൤คಡ ඛಧბರಣ ඩ౳ඌ౽ರโ, ಮನเಯඝ౬ ಸย౵ಸฤ ಅವඛಡ ෷ಕ౨ ಅವ౽ಶವඝ౬ ಆಟౣ ಅඦತರ

ಆಡ෎౽ಜฆ ൤คಡ ෮ಬಲಜನ ෬ว ๕ಕಡ ಐವತ౨ಃౙ ෦ೕರದ ඈಡವඝ౬ ಅವඛಡ เඌಸತಀౙൿ. ಈ

ඈಡโ 11ඡ ಪ౳ಕರಣದ (2)ඡ ಅಥ฿ (3)ඡ ಉಪಪ౳ಕರಣದ ෬ฉಡ ๸ർಯ ෥ಡ෎౽ದ ಬല౥ಯ ೯൤ಡ

ಇರತಀౙൿ.

XX XX XX

ಅඝ๰೉

(3 (2) ಪ౳ಕರಣವඝ౬ ඣೕല)

ಕ౳.

๸.

ವ౲౾౨ಗಳ ವಗბ

൤คಡಯ ದರ

ൟಂಗัಡ ෴ರ ๆತನ ಅಥ฿ ಁย ಅಥ฿

๸ದූბඝ๬ರ ಎರവ,-

(ಎ) [XXX]

(෈) [XXX]

(๭) [XXX]

(ല) [XXX]

(ಇ) ง.15,000 ಮൡ౨ ಅඌಕ

[XXX]

ง.200 ಪ౳ൟ ൟಂಗำ

๬ย๭ಟฑ ಗำ ಮൡ౨ ๬ವბಜඛಕ

ඣೕಟคಗಳඣ౬ಳತಂഴ ౽ඞඝ

ไൟ౨ඛರತฆ:-

(ಎ) ෍ಂಗิฆ ನಗರ ಸ෨ಚ౟ಯದย౵

ไൟ౨ಪರකಜದ౪ย౵-

(i) 10 ವಷბಗัಜಂತล ಕല෫

(ii) 10 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 20

ವಷბಗัಜಂತ ಕല෫

(iii) 20 ವಷბಗัಜಂತ ກೋ౞.

(෈) ฃಜ౲ದย౵ನ ෴โඃ ಇತರ ಪ౳ඃಶದย౵,-

(i) 10 ವಷბಗัಜಂತล ಕല෫

(ii) 10 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 20

ವಷბಗัಜಂತ ಕല෫

(iii) 20 ವಷბಗัಜಂತ ກೋ౞.

ಇಲ౵

฿๞ბಕ฿ಜง.1500

฿๞ბಕ฿ಜ ง.2500

ಇಲ౵

฿๞ბಕ฿ಜง.1500

฿๞ბಕ฿ಜ ง.2500

ಅඝ๰೉ಯย౵ ಎย౵෸ ನ෩ൽ๭ದ

ຄರൡ ൞ಂൟ౳ಕ ಮൡ౨ ไൟ౨ಪರ

ಸ෥สೕಚಕฆ ಆದฉ ಪ౵ಂ෈ಂ಩ ಮൡ౨ ൤คಡ

ಸ෥สೕಚಕರඝ౬ ಒಳತำ౶โൿ.-

(ಎ) ෍ಂಗิฆ ನಗರ ಸ෨ಚ౟ಯದย౵

ไൟ౨ಪರකಜದ౪ย౵-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii)2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 5

ವಷბಗัಜಂತ ಕല෫

(iii) 5 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 10

ವಷბಗัಜಂತ ಕല෫.

(iv) 10 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತล

ກೋ౞.

(෈) ฃಜ౲ದย౵ನ ෴โඃ ಇತರ ಪ౳ඃಶದย౵,-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii) 2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 10

ವಷბಗัಜಂತ ಕല෫

(iii) 10 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತล ກೋ౞.

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.1500

฿๞ბಕ฿ಜ ง. 2500

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.1500

(i) ง.1,20,000/-౾ౙತ ಕലಯಲ౵ದ ฿๞ბಕ

ವರ෥ನವඝ౬ ຄಂൽฆವ, ೧ೕವ เ෥

ಅඌඛಯಮ, 1938 (1938ರ ಄ಂದ౳ ಅඌඛಯಮ

IV)ರലಯย౵ ඣೕಂർ෵๭ದ ಅಥ฿

ษ๲ඝ౺ಪഷದ ෨ಖ౲ ಏ೬ಂಟฆ, ಪ౳උನ

ಏ೬ಂಟฆ, เ๕ಷ ಏ೬ಂಟฆ, ೧ೕವ เ෥

ಏ೬ಂಟฆ ಮൡ౨ ෮ೕಜ൐ർರฆ ಅಥ฿ ನಷౣ

෰ಲ౲ ඛඋბರಕฆ.

฿๞ბಕ฿ಜ ง.1500

(ii) ง.1,20,000/-౾ౙತ ಕലಯಲ౵ದ ฿๞ბಕ

ವರ෥ನವඝ౬ ຄಂൽฆವ ඪಜ౱ ಏ೬ಂಟฆ

ಅಥ฿ ෷ഔಐ ಏ೬ಂಟฆ.

เವರൕ: ಈ ෇෈౨ನ ಉං౪ೕಶ౽ౙಜ ವರ෥ನ

ಎಂದฉ ෨ಖ౲ ಏ೬ಂಟฆ, ಪ౳උನ ಏ೬ಂಟฆ,

เ๕ಷ ಏ೬ಂಟฆ, ೧ೕವ เ෥ ಏ೬ಂಟฆ ಮൡ౨

෮ೕಜ൐ർರฆ ಅಥ฿ ನಷౣ ෰ಲ౲

ඛඋბರಕฆ ಅಥ฿ ඪಜ౱ ಏ೬ಂಟฆ ಅಥ฿

෷ഔಐ ಏ೬ಂಟฆಗ฼ಥ ವ౲౾౨෷ ಕ෦ೕಷඨ

ಅಥ฿ ෴โඃ ಇತರ ෴โඃ ກಸคನ

෩ಲಕ ಕฉಯมಞವ ದರವಧನๅಂൿ

ූเಸತಕౙൿ౪.

฿๞ბಕ฿ಜ ง.1000

ೈങბി ಅಈಂങಂഡ ಗำ ಮൡ౨ เ෥ ಗಣಕฆ

(actuaries) ไൟ౨ಪರකಜದ౪ย౵,-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii) 2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 5

ವಷბಗัಜಂತ ಕല෫

(iii) 5 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತล ກೋ౞.

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.2500

็ದ౲౾ೕಯ ಸ෥สೕಚಕರඝ౬ ಒಳತಂഴ,

็ದ౲౾ೕಯ ไൟ౨ඛರತฆ,

(ಆ෷ๆბದ, ຄೕ෦෽ೕಪൟ ಮൡ౨ ෷කඛ

็ದ౲ಪದ౫ൟಗಳඝ౬ ຄರൡಪല๭) ඈತ

็ದ౲ฆ, ชല෴ಲ೧๺ౣ ಗำ, ද൭ม೧๭ౣಋ ಗำ

ಮൡ౨ ಇತರ ಇඃ คೕൟಯ ไൟ౨ಗำ ಅಥ฿ ಅฉ

็ದ౲౾ೕಯ ಸ౷ූವದ ಆ೧ೕเಃಗಳย౵

൧ಡಜฆವ ವ౲౾౨ಗำ.

(ಎ) ෍ಂಗิฆ ನಗರ ಸ෨ಚ౟ಯದย౵

ไൟ౨ಪರකಜದ౪ย౵-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii) 2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 5

ವಷბಗัಜಂತ ಕല෫

(iii) 5 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತล

ກೋ౞.

(෈) ฃಜ౲ದย౵ನ ෴โඃ ಇತರ ಪ౳ඃಶದย౵,-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii) 2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 5

ವಷბಗัಜಂತ ಕല෫

(iii) 5 ವಷბಗัಜಂತล ກೋ౞ ಆದฉ 10

ವಷბಗัಜಂತล ಕല෫

(iv) 10 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತ ກೋ౞.

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.2500

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.1500

฿๞ბಕ฿ಜ ง.2500

ಇಂ೧ඛಯฑ ಗำ, ಆฑ ๭๭ ಸ෥สೕಚಕฆ,

฿๯౨๏ย౭ಗำ (Architects) ಮൡ౨ ವ౲ವ๬౩ಪක

ಸ෥สೕಚಕฆ.

(ಎ) ෍ಂಗิฆ ನಗರ ಸ෨ಚ౟ಯದย౵

ไൟ౨ಪರකಜದ౪ย౵-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii) 2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 5

ವಷბಗัಜಂತ ಕല෫

(iii) 5 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತล

ກೋ౞.

(෈) ฃಜ౲ದย౵ನ ෴โඃ ಇತರ ಪ౳ඃಶದย౵,-

(i) 2 ವಷბಗัಜಂತล ಕല෫

(ii) 2 ವಷბಗัಜಂತล ກ೉౞ನ ಆದฉ 10

ವಷბಗัಜಂತ ಕല෫

(iii) 10 ವಷბಗำ ಅಥ฿ ಅದ౾ౙಂತ ກೋ౞.

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.2500

ಇಲ౵

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.1500

ಭದ౳൞ ಕฃฆಗಳ (ඛ฀ತ౳ಣ) ಅඌඛಯಮ,

1956ರലಯย౵ ෥ನ౲൤ ಪഷದ ๬ౣಋ

ಎಋ౺ ೏ಂಜ౛ಳ ಸದಸ౲ฆ.

฿๞ბ฿ಜ ง.2500

ಎ๲ౣೕഡ ಏೲഡ ฆ ಅಥ฿ ැ౳ೕಕฑ ಗำ

(i) ෍ಂಗิฆ ನಗರ ಸ෨ಚ౟ಯದย౵,

(ii) ฃಜ౲ದ ෴โඃ ಇತರ ಪ౳ඃಶದย౵

(ಎ) ಆർಯ ൤คಡർರฆ

(෈) ෬ยನ (ಎ)෵ಂದ ຄರ൞ದವฆ

฿๞ბಕ฿ಜ ง.2500

฿๞ბಕ฿ಜ ง.1500

฿๞ბಕ฿ಜ ง.1000

10.

ಕකბಟಕ ಸರಀ ಮൡ౨ ๳ๅಗಳ ಅඌඛಯಮ,

2017ರലಯย౵ ಪคූ๞๭ඈ൤, ౽ಮಛค

ಞൟ౨ಡಗಳඝ౬ ౽ಯბಗತತั๯ವ ಞൟ౨ಡർರฆ.

ಸರಀ ಅಥ฿ ๳ๅಗಳ ಅಥ฿ ಎರಡರ තซಃಡ

฿๞ბಕ฿ಜ ง.2500

๸ීඌ๭ඈ൤ ಒഖౣ ಪ౳ൟಫಲನ ෰ಲ౲โ

ವಷბದย౵ ง.20 ಲౘಗำ ಮൡ౨

ກ೉౞ನർಜದ౪ย౵.

11.

(i) ಟෆ ბ ಕ౵෕ ಗัಂದ ಪರ฿ඛಡ ಪഷದ ช๺

ಀൿฉ ෥ยೕಕฆ ಮൡ౨ ತರ෎ൟർರฆ.

(ii) ಟෆ ბ ಕ౵෕ ಗัಂದ/ช๺ ಕ౵෕ ಗัಂದ

ಪರ฿ඛಡ ಪഷದ ೦౾ಗำ-

(ಎ) ಅද౳ಂഔ๺ ೦౾ಗಳ ๸ದಭბದย౵

(෈) ෬ยನ (ಎ)෵ಂದ ຄರ൞ದವฆ

(iii) ಟෆ ბ ಕ౵෕ ಗัಂದ ಪರ฿ඛಡ ಪഷದ ්ಋ

෬ಕฑ ಗำ.

฿๞ბಕ฿ಜ ง.2500

฿๞ბಕ฿ಜ ง.1000

฿๞ბಕ฿ಜ ง.2500

12.

ಈ ಃಳಉഽ൤ ಚಲನ ೉൧౳ೕದ౲ಮದย౵ ಸ౷฀

ಉඅ౲ೕಜ ವ౲౾౨ಗำ:

(ಎ) ඛඃბಶಕฆ, ನಟฆ ಮൡ౨ ನഔಯฆ (౾คಯ

ಕมเದರඝ౬ ຄರൡಪല๭), ๼ච౬ว ಛಯಕฆ,

ฉ౽ലბ๺ౣ ಗำ, ๸ಕಲನ౽ರฆ.

(i) ಆർಯ ൤คಡർರฆ

(ii) ෬ยನ (i)ඛಂದ ຄರ൞ದವฆ

(෈) ౽౲ಮฃಮඨ ಮൡ౨ ๭౩ರ ೉ತ౳

೗෴ಛ౳ಹಕฆ

฿๞ბಕ฿ಜ ง.2500

฿๞ბಕ฿ಜ ง.1500

฿๞ბಕ฿ಜ ง.900

XX XX XX

เವರൕ I. - ಈ ಅඝ๰೉ಯย౵ ಏඡ ಒಳತಂലದ౪ง, ಒಬ౯ ವ౲౾౨෷ ಅඝ๰೉ಯย౵ ಒಂದ౾ౙಂತ ກೋ౞

ನ෩ൿಗಳย౵ ๳คದ౪ฉ, ಆತನ ๸ದಭბದย౵ ಅಂತಹ

෴โඃ ಒಂൿ ನ෩ൽನ ಅലಯย౵

ඛൽბಷౣಪല๭ದ ಅൟ ກೋ౞ ൤คಡ ದರದย౵ನ ನ෩ൽಡ ಅನ౷ಯ฿ಗತಕౙൿ౪.

เವರൕ II. - ಈ ಅඝ๰೉ಯย౵ 15ඡ ಕ౳ಮ ๸ಒ౲ಯ ಪ౳౽ರ ൤คಡಯ ຄൕಛคಃಯඝ౬ ඛಧბค๯ವ

ಉං౪ೕಶಗัಛಜ, ವಷბದ ෴โඃ ಸಮಯದย౵ฆವ ಃಲಸಛರರ ಮൡ౨/ಅಥ฿ ಉඅ౲ೕಜಗಳ ಅತ౲ಂತ ກ೉౞ನ

๸ಒ౲ಯ ಆඋರๅಂ්ർಜ ಪคಗ൐ಸತಕౙൿ౪.

เವರൕ III. - ಈ ಅඝ๰೉ಯ 16ඡ ಕ౳ಮ ๸ಒ౲ಯ ಉං౪ೕಶಗัಛಜ, ෴โඃ ಆ๭౨ಯඝ౬ ಅಥ฿

ವ౲ವ๻ರವඝ౬, ಞൟ౨ಡർರರඝ౬ ಞൟ౨ಡಡ ಪഷൽದ౪ย౵ ಅಂಥ ಞൟ౨ಡർರඝ ಈ ಅඌඛಯಮದലಯย౵

ຄൕಛರකದ ವ౲౾౨ಎಂൿ ූเಸತಕౙൿ౪.”

เವರൕ IV. – ಅඝ๰೉ಯ 2 (ಎ) (iii), 3 (ಎ) (iv), 5 (iii), 6 (ಎ) (iii), 6 (෈) (iv), 7 (ಎ) (iii), 8, 8 (i), 10 (iv), 11 (i), 11

(ii) (෈), 11 (iii), 13 (ല), 15 (iv), 16, 17, 18 (ii), 19 (i), (෈), 21, 22, 27 (෈),

29 (ಎ), 29 (෈) (i), 31, 32 (෈), 34, 37, 40, 41 (ಎ), 42, 43, 44, 45, 46 (ല), 47, 49 (෈), 51 (ಎ), 52, 53, 54, 55, 56, 60,

61, 62, 64, 66, 69 (i), 70 (i), 71 (i), 72 (i) ಮൡ౨ 73 ಅඝ౬ ෴โඃ ไൟ౨, ಕ๯් ಅಥ฿ ಆ೧ೕเಃಯย౵

൧ಡಜฆವ ෴โඃ ಫ෨ბ, ಈ ಅඌඛಯಮದ ಅലಯย౵ ෴โඃ ൤คಡಯඝ౬ เඌಸತಕౙದ౪ಲ౵.

เವರൕ V. – ෬ยನ เವರൕ (4)ರย౵ ඛൽბಷౣಪല๭ದ ෴โඃ ไൟ౨, ಕ๯් ಅಥ฿ ಆ೧ೕเಃಯย౵

൧ಡಜฆವ ๸๲౩ಯ ෴โඃ ඩฤർರคಡ ಈ ಅඌඛಯಮದ ಅലಯย౵ ෴โඃ ൤คಡಯඝ౬

เඌಸತಕౙದ౪ಲ౵.

XX XX XX

KARNATAKA LEGISLATIVE ASSEMBLY

FIFTEENTH LEGISLATIVE ASSEMBLY

FIFTEENTH SESSION

THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS

(AMENDMENT) BILL, 2023

(LA Bill No. 06 of 2023)

A Bill further to amend the Karnataka Tax on Profession, Trades, Callings

and Employments Act, 1976.

Whereas, it is expedient to amend the Karnataka Tax on Profession, Trades,

Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), for the purposes

hereinafter appearing;

Be it enacted by Karnataka State Legislature in the Seventy-fourth year of

the Republic of India as follows.-

1. Short title and commencement.- (1) This Act may be called the Karnataka Tax

on Profession, Trades, Callings and Employments (Amendment) Act, 2023.

(2) Save as otherwise provided, the provisions of this Act shall come into force with

effect from the 1^st day of April, 2023.

2. Amendment of section 2.-In the Karnataka Tax on Profession, Trades, Callings

and Employments Act, 1976 (Karnataka Act 35 of 1976) (hereinafter referred to as the

Principal Act), in section 2,-

(i)

after clause (a), the following clauses shall be inserted, namely:-

“(aa) “agent” means a person who acts on behalf of another

person in the course or furtherance of business;

(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;”; and

(ii)

in clause (h), in the explanation after the words “Every branch of a”, the

words and punctuation mark “proprietary concern”, shall be inserted.

3. Amendment of section 9.- In section 9 of the Principal Act, in sub-section (2),

for the words “not exceeding one and half times”, the words “equal to one hundred per cent

of” shall be substituted.

Amendment of section 10.-In section 10 of the Principal Act, in sub-section

(6), for the figure and symbol “2%”, the words “one and a half per cent”, shall be

substituted.

Amendment of section 11.-In section 11 of the Principal Act, in sub-section

(2), for the words “one and a quarter per cent”, the words “one and a half per cent”, shall

be substituted.

Amendment of section 12.-In section 12 of the Principal Act,-

(i) the words and punctuation mark “, without reasonable cause”, shall be omitted;

and

(ii) for the words “not exceeding fifty percent”, the words “equal to ten percent”, shall

be substituted.

Substitution of Schedule.- For Schedule of the Principal Act and the

Explanations I to V thereunder, the following Schedule and Explanations shall be

substituted, namely:-

“SCHEDULE

[See section 3(2)]

Rates of tax on professions, trades, callings and employments

Sl.

No.

Class of Persons

Rate of tax

(1)

(2)

(3)

Salary or wage earners whose salary or wage or both, as

the case may be, for a month is Rs. 25,000-00 and

above

Rs. 200-00

per month

Persons registered or liable to be registered under the

Karnataka Goods and Services Tax Act, 2017

Rs. 2,500-00

per annum

Self-employed persons engaged in Professions, Trades,

Callings and Employments, with a standing in

profession for more than 2 years, including Legal

practitioners,

Consultants,

Agents,

Chartered

Accountants and Actuaries, Engineers, Health care

professionals, Estate Agents or Brokers, Beauty

parlours,

dry

cleaners

and

interior

decorators,

Journalists and Advertisement agencies, providing

entertainment using Dish Antenna Cable TV, Computer

Institutes selling time, Computer Training Institutes /

Driving Institutes / Technical Training Institutes,

Astrologers,

Astropalmists,

Numerologists,

Vaastu

consultants and Faith healers.

Rs. 2,500-00

per annum

Horse owners and the trainers, Jockeys, Directors,

Actors and Actresses (Excluding Junior Artists),

Owners of Oil Pumps and Service stations, gas stations,

electric charging stations, Owners of Nursing homes,

Hospitals, Diagnostic centres, Clinical laboratories and

X-ray clinics, other than those run by the Central

Government, State Government and local bodies,

Owners of Gymnasium and Fitness centres.

Rs. 2,500-00

per annum

Educational Institutions and Tutorial Colleges or

Institutes other than those run by the Central

Government, State Government and local bodies.

Rs. 2,500-00

per annum

Employers of establishments defined under the

Karnataka Shops and Commercial Establishments Act,

1961, employing more than five employees.

Rs. 2,500-00

per annum

Licensed dealers of liquors, Money lenders licensed

under

the

Karnataka

Money

Lenders’

Act,

1961,Individuals or institutions conducting chit funds

Rs. 2,500-00

per annum

Owners

transport

vehicles(other

than

auto

rickshaws) run on their own or through others under

permits granted under the Motor Vehicles Act, 1988

(Central Act 59 of 1988); Goods transport agencies

(GTA) and Transport contractors including forwarding

and clearing agents.

Rs. 2,500-00

per annum

Explanation- For the purposes of this entry Goods

Transport Agency or GTA means any person who

provides service in relation to transport of goods by road

and issues consignment note, by whatever name called.

Co-operative Societies registered under the Karnataka

Co-operative Societies Act,1959 (Karnataka Act 11 of

1959) and engaged in any profession, trade or calling.

Rs. 2,500-00

per annum

Companies registered under the Companies Act, 2013

(Central Act 18 of 2013) and engaged in any profession,

trade or calling; Banking companies as defined in the

Banking Regulations Act, 1949 (Central Act 10 of 1949)

Explanation.- For the purpose of this entry, ‘banking

companies’ shall include any bank whose operations

are governed by the provisions of the Banking

Regulation Act,1949 (Central Act 10 of 1949)

Rs. 2,500-00

per annum

Persons other than those mentioned in any of the

preceding entries who are engaged in any profession,

trade, calling or employment and who are paying tax

under the Income Tax Act, 1961 (Central Act 43 of 1961)

Rs. 2,500-00

per annum

Persons other than those mentioned in any of the

preceding entries who are engaged in any profession,

trade, calling or employment with a minimum of two

years of standing and who are not exempted by

Notification issued by the State Government from time

to time.

Rs. 2,500-00

per annum

Explanation I.– Notwithstanding anything in this Schedule, where a person is

covered by more than one entry in the Schedule, tax is payable under any one of

such entries.

Explanation II.– For the purposes of determining the liability of tax, in terms of

Serial No. 4 in this Schedule, the higher number of workers and / or employees at

any time during the year shall be reckoned as the basis.

Explanation III.– For the purposes of this Schedule where any asset or business

is held on lease by a lessee, such lessee shall be deemed to be the person liable

under the Act.

Explanation IV.– No tax shall be levied under this Act on any partner of a firm

which is engaged in any profession, trade or calling if the tax is paid by such firm.

Explanation V.– Notwithstanding anything contained in the Schedule, every

additional place of a person enumerated in any item of the Schedule shall be

deemed to be a separate person for the purpose of levy of Profession tax specified

in the Schedule and nothing in this explanation shall be applicable in case of

additional places of business which are exclusively used as godown for storing

goods.”

STATEMENT OF OBJECTS AND REASONS

The Karnataka Tax on Profession, Trades, Callings and Employments Act,

1976 was enacted to make a provision for the levy and collection of tax on

Professions, Trades, Callings and Employments by the Government of Karnataka.

However, after implementing the GST Act, certain difficulties were faced. In

order to overcome the difficulties, it is proposed to amend the Karnataka Tax on

Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act No. 35 of

1976).

In the Budget speech for the year 2023-2024, in para 443, it is proposed the

Karnataka Tax on Profession, Trades, Callings and Employments (Amendment)

Bill, 2023, inter alia, provides for the following, namely:-

(1) to insert new clause (aa) after clause (a) in section 2, so as to provide for a

definition for the term “agent” to mean a person acting on behalf of another

person in the course or furtherance of business.

It further seeks to insert new clause (ab) after clause (aa) in section 2,

so as to provide for a definition for the term “assessment” for the

purposes of this Act, to mean determination of tax liability under this

Act and includes self-assessment, reassessment and best judgment

assessment.

It further seeks to amend clause (h)in section 2, in the explanation to

also include a proprietary concern to be deemed person to remove

ambiguity in levying tax in case of a proprietary concern.

(2) Seeks to amend sub-section (2) of section 9,so as to reduce penalty where

the escape from the assessment was due to wilful non-disclosure of

information or attempt at evading the tax by the employer or the person from

one and a half time the tax to equal to one hundred percent of the tax in line

with GST Act.

(3) Seeks to amend sub-section (6) of section 10, so as to reduce interest rate

where default is committed in payment of tax so deducted by a person

making deduction from two percent per month to one and a half percent per

month in line with the GST Act.

(4) Seeks to amend sub-section (2) of section 11 so as to increase the interest

rate where any employer fails to deduct the tax at the time of payment of the

salary or wage, or after deducting fails to pay the tax from one and a quarter

percent per month to one and a half percent per month in line with the GST

Act.

(5) Seeks to amend section 12 so as to reduce the penalty for non-payment of

tax by a registered employer within the required time from an amount not

exceeding fifty percent to a fixed amount of ten percent whether or not a

reasonable cause is present.

(6) To substitute the Schedule to suit the present circumstances in the light of

implementation of GST and also to rationalise the tax payable. Further the

explanations are also substituted to remove ambiguity.

Hence, the Bill.

FINANCIAL MEMORANDUM

There is no extra expenditure involved in the proposed Legislative measure.

Basavaraj Bommai

Chief Minister

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

ANNEXURE

EXTRACT FROM THE KARNATAKA TAX ON PROFESSION, TRADES,

CALLINGS AND EMPLOYMENT ACT, 1976 (KARNATAKA ACT 35 OF 1976)

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

(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;

Explanation.- Every branch of a firm, company, corporation or other

corporate body, any society, club or association shall be deemed to be a

person.

9. Assessment of escaped tax.-

(2) In making an assessment under sub-section (1), the assessing

authority, if it is satisfied that the escape from assessment was due to willful

non-disclosure of information or attempt at evading the tax by the employer

or the person direct such employer or the person to pay, in addition to the

tax assessed under sub-section (1), a penalty not exceeding one and half

times the tax so assessed:

Provided that no penalty under this sub-section shall be imposed unless the

employer or the person affected has had a reasonable opportunity of showing cause

against such imposition.

10. Payment of Tax and filing of return by enrolled persons and deduction

of tax in the case of certain enrolled persons.-

(6) If default is committed in the payment of tax deducted beyond ten

days after the period specified under sub-section (5), such person shall be

liable to pay interest at 2% of the amount of tax due for each month or part

thereof for a period for which the tax remains unpaid.

11. Consequences of failure to deduct or to pay tax.-

(2) Without prejudice to the provisions of sub-section (1) if an employer

referred to in sub-section (1) does not deduct the tax at the time of payment of the

salary or wage, or after deducting fails to pay the tax as required by or under this

Act, he shall be liable to pay simple interest at one and a quarter per cent of the

amount of the tax due for each month or part thereof for the period for which the

tax remains unpaid.

12. Penalty for non-payment of tax.- If an enrolled person or a registered

employer fails, without reasonable cause, to make payment of any amount of tax

within the required time or date as specified in the notice of demand the assessing

authority may, after giving him a reasonable opportunity of making representation,

impose upon him a penalty not exceeding fifty per cent of the amount of tax due.

This penalty shall be in addition to the interest payable under sub-section (2) or (3)

of section 11.

[SCHEDULE]

[See Section 3(2)]

Sl.

No.

Class of persons

Rate of tax

Salary or wage earners whose salary or

wage or both, as the case may be, for a

month is,-

(a) 1[ (X X X)] 1

(b) 2 [(X X X)] 2

(d) 3 [(X X X)] 3

(e) Rs.15,000 and above

1[(X X X)] 1

2 [(X X X)] 2

3 [(X X X)] 3

Rs.200 per month

Legal practitioners including Solicitors and

Notaries Public:-

(a) in the Bangalore Urban Agglomeration

where standing in the profession is-

(i) less than 10 years

(ii) 10 years or more but less than 20

years

(iii) 20 years or more

(b) in any other area in the State is-

(i) less than 10 years

(ii) 10 years or more but less than 20

years

(iii) 20 years or more

Nil

Rs.1500 per annum

Rs.2500 per annum

Nil

Rs.1000 per annum

Rs.1500 per annum]

Technical and Professional Consultants

other than those mentioned elsewhere in the

Schedule but including plumbing and Tax

consultants:-

(a) in the Bangalore Urban Agglomeration

where standing in the profession is-

(i) less than 2 years

(ii) 2 years or more but less than 5 years

(iii) 5 years or more but less than 10 years

(iv) 10 years or more

(b) in any other area in the State is-

(i) less than 2 years

(ii) 2 years or more but less than 10 years

(iii) 10 years or more

Nil

Rs.1000 per annum

Rs.1500 per annum

Rs.2500 per annum

Nil

Rs.1000 per annum

Rs.1500 per annum

(i) Chief Agents, Principal Agents, Special

Agents, Insurance Agents and Surveyors or

Loss Assessors registered or licensed under

the Insurance Act, 1938 (Central Act IV of

1938) whose annual income is not less than

[Rs.1,20,000]

Rs.1500 per annum

(ii) Pigmy Agents or UTI Agents whose

annual income is not less than

[Rs.1,20,000]

Explanation: For the purpose of this item

income shall be deemed to be the

commission or any other remuneration by

whatever name called, earned by the person

as such Chief Agent, Principal Agent,

Special Agent, Insurance Agent, Survey or

Loss Assessor or Pigmy Agents or UTI

Agents.

Rs. 1000 per annum

Chartered Accountants and Actuaries where

the standing in the profession is,-

(i) Less than 2 years

(ii) Not less than 2 years but less than 5

years

(iii) 5 years or more

Nil

Rs.1000 per annum

Rs.2500 per annum

Medical Practitioners, including Medical

Consultants (other than practitioners of

Ayurvedic, Homeopathic and Unani Systems

of medicines), Dentists, Radiologists,

Pathologists and persons engaged in other

similar professions or callings of a

para-medical nature:-

(a) in the Bangalore Urban Agglomeration

where standing in the profession is-

(i) Less than 2 years

(ii) 2 years or more but less than 5 years

(iii) 5 years or more

(b) in any other area in the State-

(i) Less than 2 years

(ii) 2 years or more but less than 5 years

(iii) 5 years or more but less than 10 years

(iv) 10 years or more

Nil

Rs.1000 per annum

Rs.2500 per annum

Nil

Rs.1000 per annum

Rs.1500 per annum

Rs.2500 per annum

Engineers, RCC Consultants, Architects and

Management Consultants-

(a) in the Bangalore Urban Agglomeration

where standing in the profession is-

(i) Less than 2 years

(ii) 2 years or more but less than 5 years

(iii) 5 years or more

(b) in any other area in the State-

(i) Less than 2 years

(ii) 2 years or more but less than 10 years

(iii) 10 years or more

Nil

Rs.1000 per annum

Rs.2500 per annum

Nil

Rs.1000 per annum

Rs.1500 per annum

Members of Stock-Exchanges recognized

under the Security Contracts (Regulation)

Act, 1956

Rs.2500 per annum

Estate agents or brokers,

(i) in Bangalore Urban Agglomeration,

(ii) in any other area in the State

(a) Income tax payees

(b) Other than (a) above

Rs. 2500 per annum

Rs. 1500 per annum

Rs. 1000 per annum

10.

Contractors executing works contract as

defined under the Karnataka Goods and

Services Tax Act, 2017 where the total

consideration in relation to the supply of

goods or services or both in a year is Rs. 20

lakhs and above.

Rs. 2500 per annum]

11.

(i) Race horse owners and trainers licensed by

the turf clubs.

(ii) Jockeys licensed by the turf clubs / race

clubs-

(a) in case of Apprentice Jockeys

(b) other than (a) above

Rs. 2500 per annum

Rs. 1000 per annum

Rs. 2500 per annum

(iii) Bookmakers licensed by turf clubs

12.

Self-employed persons in the motion picture

industries as follows:

(a) Directors, Actors and Actresses (excluding

Junior Artists), Playback Singers, recordists,

editors

(i) Income tax payees

(ii) other than (i) above

(b) Cameramen and still photographers

Rs. 2500 per annum

Rs. 1500 per annum

Rs. 900 per annum

Explanation I. - Notwithstanding anything in this Schedule, where a

person is covered by more than one entry in the Schedule the highest rate of

tax specified under any of those entries shall be applicable in his case.

Explanation II.- For purposes of determining the liability and the rate of

tax in terms of Serial Number 15 in this Schedule, the higher number of

workers and / or employees and / or employees at any time during the year

shall be reckoned as the basis.

Explanation III.- For the purposes of Serial No. 16 of this Schedule

where the oil pump or service station is held on lease by a lessee, such

lessee shall be deemed to be the person liable under the Act.

Explanation IV.- No tax shall be levied under this Act on any firm

except when it is engaged in any profession, trade or calling specified in

Serial Numbers 2 (a) (iii), 3 (a) (iv), 5 (iii), 6 (a) (iii), 6 (b) (iv), 7 (a) (iii), 8, 8 (i), 10(iv),

11 (i), 11 (ii) (b), 11 (iii), 13 (d), 15 (iv), 16, 17, 18 (ii), 19 (i), (b), 21, 22, 27(b),

29 (a), 29 (b) (i), 31, 32(b), 34, 37, 40, 41(a), 42, 43, 44, 45, 46(d), 47, 49(b),

51(a),52,53,54,55,56,60,61,62, 64,66,69(i),70(i),71(i),72(i) and 73 of the Schedule.

Explanation V. - No tax shall be levied under this Act on any partner of

a firm, which is engaged in any profession, trade or calling specified in

Explanation IV above.

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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

SUNIL GARDE

Digitally signed by SUNIL GARDE

Date: 2023.02.27 17:33:24 +05'30'