(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT
NOTIFICATION
NO: DPAL 06 SHASANA 2023, BENGALURU, DATED: 14.03.2023
The Karnataka Tax on Profession, Trades, Callings and Employments
(Amendment) Bill, 2023 ಇದಃౙ 2023 ರ ೖბ ൟಂಗಳ 13 ඡ ൽකಂಕඈൿ
ฃಜඩಲರ ಒඪ౭ಡ අฉൟൿ౪, ನ ൟำವัಃಛಜ ಇದඝ౬ 2023 ರ ಕකბಟಕ
ಅඌඛಯಮ ಒ: 14 ಎಂ්ർಜ ಕකბಟಕ ฃಜಪತದย (ූಗ IV-A)
ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං.
KARNATAKA ACT NO. 14 OF 2023
(First Published in the Karnataka Gazette Extra-ordinary on the 14th day of March 2023)
THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND
EMPLOYMENTS (AMENDMENT) ACT, 2023
(Received the assent of the Governor on the 13th day of March 2023)
An Act 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 1st day of April, 2023.
¨sÁUÀ – 4
Part – IVA
, 14
2023(
23
1944)
BENGALURU, TUESDAY, 14, MARCH, 2023(PHALGUNA, 23, SHAKAVARSHA, 1944)
. 113
No. 113
2
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.
4. 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.
5. 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.
6. 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.
7. 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:-
3
“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)
1
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
2
Persons registered or liable to be registered under the
Karnataka Goods and Services Tax Act, 2017
Rs. 2,500-00
per annum
3
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
4
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
5
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
6
Employers of establishments defined under the
Karnataka Shops and Commercial Establishments Act,
1961, employing more than five employees.
Rs. 2,500-00
per annum
7
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
8
Owners
of
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
4
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.
9
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
10
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
11
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
12
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
5
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.”
By Order and in the name of
the Governor of Karnataka,
G.SRIDHAR
Secretary to Government
Department of Parliamentary
Affairs and Legislation
ಸൽೕಯ ವವರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ฿ಲಯ
ಅඌಚච
ಒ: ವ๎ಇ 06 ๎ಸನ 2023, ಂಗิฆ, ൽකಂಕ:14.03.2023
The Karnataka Official Language Act, 1963 (Karnataka Act 26 of 1963) ರ
ಪಕರಣ 5-ಎ ರലಯย ฃಜඩಲคಂದ ಅඌಂತತัದ the Karnataka Tax on
Profession, Trades, Callings and Employments (Amendment) Act, 2023 (Karnataka
Act 14 of 2023) ನ ූಂತರವඝ౬ ಅඌಂತ ಕನ౬ಡ ಪಠๅಂൿ ಕකბಟಕ ฃಜಪತದย
(ූಗ IV-A) ಪಕഔಸಃಂൿ ಆඃ๏ಸมಜං.
2023ರ ಕකბಟಕ ಅඌඛಯಮ ಒ: 14
(2023ರ ೖბ ൟಂಗಳ 14ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜ ಪತದ เ๕ಷ ಃಯย ෮ದฤ ಪಕಟ฿ಜං)
ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ
(ൟൿ౪ಪല) ಅඌඛಯಮ, 2023
(2023ರ ೖბ ൟಂಗಳ 13ඡ ൽකಂಕඈൿ ฃಜඩಲคಂದ ಅඝ෮ೕದචಯඝ౬ ಪഷಯมಜං)
ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ ಅඌඛಯಮ,
1976ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ഴโದ౽ౙಜ ಒಂൿ ಅඌඛಯಮ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ, ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ
ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬ ൟൿ౪ಪല
ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ ූರತ ಗಣฃಜದ ಎಪ౭ತ౨කಲౙඡ ವಷბದย ಕකბಟಕ ฃಜ เඋನಡಲൽಂದ ಈ
෨ಂൽඦ ಅඌඛಯ෦ತ฿ಗย.-
1. ౾౹ಪ౨ ກಸฆ ಮൡ౨ ඩฏಭ.- (1) ಈ ಅඌඛಯಮವඝ౬ ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ,
ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ (ൟൿ౪ಪല) ಅඌඛಯಮ, 2023 ಎಂൿ ಕฉಯತಕౙൿ౪.
(2)
ಅನ൭ ಉಪීඌൿದඝ౬ัൿ, ಈ ಅඌඛಯಮದ ಉಪීಧಗำ 2023ರ ಏඪฯ, 1ඡ
ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.
2.
ಪಕರಣ 2ರ ൟൿ౪ಪല.-ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ
෬ಲಣ คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ರ (ಇย ಇඝ౬෨ಂං ෩ಲ
ಅඌඛಯಮ ಎಂൿ ಉวೕಸมಜං) ಪಕರಣ 2ರย,-
(i)
ಘಡ (ಎ) ඦತರ, ಈ ෨ಂൽನ ಘಡಗಳඝ౬ คಸತಕౙൿ౪, ಎಂದฉ:-
6
“(ಎಎ) “ಏ೬ಂഡ” ಎಂದฉ, ವವರದ ಕಮದย ಅಥ฿ ෨ಂൿವคಃಯย ಇඣ౬ಬ౯ ವ౾౨ಯ
ಪರ฿ಜ ౽ಯბඛವბವ ಒಬ౯ವ౾౨;
(ಎ) ಈ ಅඌඛಯಮದ ಉං౪ೕಶಗัಛಜ, “ಕರඛಧბರൕ” ಎಂದฉ, ಈ ಅඌඛಯಮದ ಅലಯย
คಡ ಧಯඝ౬ ඛಧბคโൿ ಮൡ౨ ಸ౷-ಕರඛಧბರൕ, ಮฆ-ಕರඛಧბರൕ ಮൡ౨ ಅൡತ౨ಮ
เๆಚක ಕರඛಧბರൕಯඝ౬ ಒಳತำತ౨ං;” ಮൡ౨
(ii)
ಘಡ (ກೖ)ರย, เವರൕಯย, “ಪൟಂൿ” ಎಂಬ ಪದದ ತฆ฿ಯ “ยೕಕತ౷ದ
ಘಟಕ” ಎಂ්ದඝ౬ คಸತಕౙൿ౪.
3.
ಪಕರಣ 9ರ ൟൿ౪ಪല.-෩ಲ ಅඌඛಯಮದ ಪಕರಣ 9ರ ಉಪ-ಪಕರಣ (2)ರย,
“ಒಂವฉಯಷౣಃౙ ෦ೕರದ” ಎಂಬ ಪದಗಳ ಬದมಜ, “๕ಕಡ ඞರರಷౣಃౙ ಸಮකದ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
4.
ಪಕರಣ 10ರ ൟൿ౪ಪല.-෩ಲ ಅඌඛಯಮದ ಪಕರಣ 10ರ ಉಪ-ಪಕರಣ (6)ರย, “2%”
ಎಂಬ
ಅಂ౾
ಮൡ౨
ກ౬ಯ
ಬದมಜ,
“๕ಕറ
ಒಂವฉಯౣ”
ಎಂಬ
ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
5.
ಪಕರಣ 11ರ ൟൿ౪ಪല.-෩ಲ ಅඌඛಯಮದ ಪಕರಣ11ರ ಉಪ-ಪಕರಣ (2)ರย,
“๕ಕറ ಒಂ ౽ಲౣ” ಎಂಬ ಪದಗಳ ಬದมಜ, “๕ಕറ ಒಂವฉಯౣ” ಎಂಬ ಪದಗಳඝ౬
ಪൟೕ೧ಸತಕౙൿ౪.
6.
ಪಕರಣ 12ರ ൟൿ౪ಪല.- ෩ಲಅඌඛಯಮದ ಪಕರಣ 12ರย,-
(i)
“ಕ౨ ౽ರಣเಲං” ಎಂಬ ಪದಗಳඝ౬ ഖౣಡತಕౙൿ౪;
(ii)
“๕ಕಡ ಐವತ౨ಃౙ ෦ೕರದ” ಎಂಬ ಪದಗಳ ಬದมಜ, “๕ಕറ ಹತ౨ರಷౣಃౙ ಸಮකದ” ಎಂಬ
ಪದಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪.
7.
ಅඝಯ ಪൟೕಜච.- ෩ಲ ಅඌඛಯಮದย, ಅದರ ಅඝ ಮൡ౨
เವರൕ I คಂದ Vರ ಬದยಡ ಈ ෨ಂൽನ ಅඝ ಮൡ౨ เವರൕಗಳඝ౬ ಪൟೕ೧ಸತಕౙൿ౪,
ಅಂದฉ:-
“ಅඝ
(ಪಕರಣ 3(2)ඝ౬ ඣೕല)
ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡಯ ದರಗำ
ಕಮ
ಒ
ವ౾౨ಗಳವಗბ
คಡಯದರ
(1)
(2)
(3)
1
ಒಂൿ
ൟಂಗัಡ
ง.
25,000-00
ಮൡ౨
ກನ
ದූბඝರ฿ಜ, ಬಳ ಅಥ฿ ಮ೪คಯඝ౬ ಅಥ฿
ಇๅರಡඞ౬ ಪഷಯವ ವ౾౨ಗำ
ൟಂಗัಡ
ง.200-00
2
ಕකბಟಕಸರಀಮൡ౨
ๅಗಳคಡಅඌඛಯಮ, 2017 ರലಯย
ඣೕಂർದ ಅಥ฿ ඣೕಂದ ಪഷಯฤ ಧฃಜฆವ
ವ౾౨ಗำ
ವಷბಃౙ
ง.2,500-00
3
౽ඞඝไൟ౨ඛರತฆ, ಸสೕಚಕฆ, ಏ೬ಂഡฆ, ೈങბಂി
ಅಈಂങಂഡಗำ ಮൡ౨ เಗಣಕฆ (actuaries), ಇಂ೧ඛಯฑ
ಗำ, ಆฌೕಗඩಲක ไൟ౨ಪರฆ, ಎౣೕഡ ಏ೬ಂഡฆ ಅಥ฿
ದะัಗำ, ഔ ඩಲბฑಗำ, ഷೖ౾ೕನბ ಮൡ౨ ಆಂತคಕ
เකಸ౽ರฆ, ಪತಕತბಕฆಗำ ಮൡ౨ ೦ೕฃൡ ಏ೬ඛ౺ಗำ.
ല,
ಆಂങක
಄ಬฯ
ഔเ
ಬಳ
ಮನฏಜචಯඝ౬
ಒದಜವವฆ, ಅವඌ ౽ಲ ಬಳಃ ฃಟದ (selling timing)
ಗಣಕತ ౩ಗำ, ಗಣಕತ ತರൟ ౩ಗำ / ೈಲක
ವಷბಃౙ
ง.2,500-00
7
(driving) ౩ಗำ/ ൞ಂൟಕತರൟ౩ಗำ, ೯ೕൟಗำ,
ಹಸ౨ ෨ൽಕ ๎ಸ౨იቿฆ (astro palmist), ಌ ๎ಸ౨იቿฆ
(numerologist), ฿౨ ಸಲກಛರฆ ಮൡ౨ ඦಃ෴උคತ
౾ತ౺ಕರඝ౬ (faith healers) ಒಳತಂഽ ไൟ౨ಗำ, ಕ්ಗำ,
ಆ೧ೕเಃಗำ ಮൡ౨ ಉඅೕಗಗಳย, ಎರഴ ವಷბಗัಜಂತ ກೋ
౽ಲ ൧ಡಜಆಂലฆವ ಸ౷ ಉඅೕಜ ವ౾౨ಗำ.
4
ಀൿฉಗಳ
ยೕಕฆ
ಮൡ౨
ತರൟർರฆ,
೦౾ಗำ,
ඛඃბಶಕฆ, ನಟ ಮൡ౨ ನഔಯฆ (౾คಯ ಕมเದರඝ౬
ຄರൡಪല), ಆฯ ඵභಗำ ಮൡ౨ ฿ ಄ಂದಗำ, ಛ
ౣೕಷඨಗำ, ಎว౾ౣიಋ ೈ೧ბಂ ౣೕಷඨಗಳ ยೕಕฆ, ಄ಂದ
ಸ౽ბರ,
ฃಜ
ಸ౽ბರ
ಮൡ౨
ಸ౩ัೕಯ
౩ಗำ
ನഷൟ౨ฆโದඝ౬
ຄರൡಪലದ
ನბಂ
ຄೕෳಗำ,
ಆಸ౭ಗำ, ฌೕಗಪ౨ ಄ಂದಗำ, ౾ඛಕฯ มැೕชಟคಗำ
ಮൡ౨ ಎಋ౺ช ౾ඛಋಗಳ ยೕಕฆ, ಕ ฿෴ಮ ಮൡ౨
౩ൟ ಄ಂದಗಳ ยೕಕฆ
ವಷბಃౙ
ง.2,500-00
5
಄ಂದ ಸ౽ბರ, ฃಜ ಸ౽ბರ ಮൡ౨ ಸ౩ัೕಯ ౩ಗำ
ನഷൟ౨ฆโದඝ౬ ຄರൡಪലದ, ๏ౘಣ ౩ಗำ ಮൡ౨
ഗജೕคಯฯ ౽ศ೩ಗำ ಅಥ฿ ౩ಗำ.
ವಷბಃౙ
ง.2,500-00
6
ಕකბಟಕ ಅಂಗലಗำ ಮൡ౨ ฿ಜ ౩ಗಳ ಅඌඛಯಮ,
1961ರ
ಅലಯย
ಪคූಸมದ
ಐದ౾ౙಂತ
ກೋ
ಉඅೕಜಗಳඝ౬
ඡ෦ಆಂലฆವ
౩ಗಳ
ಉඅೕಗർತฆ.
ವಷბಃౙ
ง.2,500-00
7
ಪರ฿ඛಡ
ಪഷದ
ಮದ
ฃಟಛರฆ,
ಕකბಟಕ
ศ฿ඃเർರರ
ಅඌඛಯಮ,
1961ರലಯย
ಪರ฿ನಜ
ಪഷದ ศ฿ඃเർರฆ, ഡහി ನഷൟ౨ฆವ ವ౾౨ಗำ
ಅಥ฿ ౩ಗำ.
ವಷბಃౙ
ง.2,500-00
8
෮ೕഓฆ
฿ಹನಗಳ
ಅඌඛಯಮ
1988
(1988
಄ಂದ
ಅඌඛಯಮ
59)ರലಯย
ಸ౷ಂತ
ಅಥ฿
ലಡಡ
ಉಪೕಜಸมಞವ,
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
ರ౨ಯ
෩ಲಕ
ಸರಀಗಳ
ಛಃಡ
ීඌඈ, ๅಯඝ౬ ಒದಜವ ಮൡ౨ ෴โඃ
ກಸคඛಂದ
ಕฉಯมಞವ
ಸರಀ
ರ฿ච
ಪತವඝ౬
(consignment note) ඛೕഴವ ෴โඃ ವ౾౨.
ವಷბಃౙ
ง.2,500-00
9
ಕකბಟಕ ಸಹ౽ರ ಘಗಳ ಅඌඛಯಮ, 1959 (1959ರ
ಕකბಟಕದ ಅඌඛಯಮ 11) ෬ฉಡ ඣೕಂർಸมದ
ಸಹ౽ค ಘಗำ ಮൡ౨ ෴โඃ ไൟ౨ಗಳ, ಕ්ಗಳ
ಅಥ฿ ಆ೧ೕเಃಗಳย ൧ಡಜฆವฆ.
ವಷბಃౙ
ง.2,500-00
8
10
ಉಪඛಗಳ ಅඌඛಯಮ, 2013ರ (2013ರ ಄ಂದ ಅඌඛಯಮ 18)
෬ฉಡ
ඣೕಂർಸมದ
ಮൡ౨
෴โඃ
ไൟ౨ಗಳ,
ಕ්ಗಳ ಅಥ฿ ಆ ೧ೕเಃಗಳย ൧ಡಜฆವ ಉಪඛಗำ;
ಂ౾ಂ
ඛತಣದ
ಅඌඛಯಮ,
1949ರย
ಪคූಸมದ ಂ౾ಂ ಉಪඛಗำ.
เವರൕ.- ಈ ನ෩ൽನ ಉං౪ೕಶ౽ౙಜ, “ಂ౾ಂ ಉಪඛಗำ”
ಎಂದฉ, ಂ౾ಂ ඛತಣ ಅඌඛಯಮ, 1949ರ (1949ರ
಄ಂದ
ಅඌඛಯಮ
10)
ಉಪීಧದ
෩ಲಕ
౽෴ბಚರൕಯඝ౬ ඛವბವ ෴โඃ
ಂಋ ඝ౬
ಒಳತำโൿ.
ವಷბಃౙ
ง.2,500-00
11
ಂൽನ ෴โඃ ನ෩ൿಗಳย ನ෩ൽฆವ ವ౾౨ಗಳඝ౬
ຄರൡಪല, ෴โඃ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ
ಅಥ฿ ಉඅೕಗಗಳย ඛರತฃಜฆವ ಮൡ౨ ಆർಯ คಡ
ಅඌඛಯಮ, 1961 (1961ರ ಄ಂದ ಅඌඛಯಮ 43)ರ ಅലಯย
คಡ ඩವൟವ ವ౾౨ಗำ.
ವಷბಃౙ
ง.2,500-00
12
෴โඃ
ไൟ౨ಗಳ,
ಕ්ಗಳ,
ಆ೧ೕเಃಗಳ
ಅಥ฿
ಉඅೕಗಗಳย
ඛರತฃಜฆವ
ಂൽನ
෴โඃ
ನ෩ൿಗಳย
ನ෩ൽದ
ವ౾౨ಗಳඝ౬
ຄರൡಪല,
ಕඛಷౣ ಎರഴ ವಷბಗಳ ౽มವඌಂൽಡ ಮൡ౨ ฃಜ
ಸ౽ბರโ
౽ಲ౽ಲಃౙ
ຄರലದ
ಅඌಚචಯย
เකൟಯඝ౬ ಪഷಯൽฆವ ವ౾౨ಗำ.
ವಷბಃౙ
ง.2,500-00
เವರൕ I. - ಈ ಅඝಯย ಏඡ ಇದ౪ง, ಒಬ౯ ವ౾౨ ಅඝಯย ಒಂದ౾ౙಂತ
ກೋ ನ෩ൿಗಳย คದ౪ฉ, ಅಂತಹ ෴โඃ ಒಂൿ ನ෩ൽನ ಅലಯย
คಡಯඝ౬ ඩವൟಸತಕౙൿ౪.
เವರൕ II. - ಈ ಅඝಯย 4ඡ ಕಮ ಒಯ ಪ౽ರ คಡಯ ຄൕಛคಃಯඝ౬
ඛಧბคವ
ಉං౪ೕಶಗัಛಜ,
ವಷბದ
෴โඃ
ಸಮಯದยฆವ
ಃಲಸಛರರ
ಮൡ౨/ಅಥ฿
ಉඅೕಜಗಳ
ಅತಂತ
ກನ
ಒಯ
ಆඋರๅಂ්ർಜ
ಪคಗಸತಕౙൿ౪.
เವರൕ III. - ಈ ಅඝಯ ಉං౪ೕಶಗัಛಜ, ෴โඃ ಆ౨ಯඝ౬ ಅಥ฿
ವವರವඝ౬,
ಞൟ౨ಡർರರඝ౬
ಞൟ౨ಡಡ
ಪഷൽದ౪ย
ಅಂಥ
ಞൟ౨ಡർರඝ
ಈ
ಅඌඛಯಮದലಯย ຄൕಛರකದ ವ౾౨ ಎಂൿ ූเಸತಕౙൿ౪.”
เವರൕ IV. - ෴โඃ ไൟ౨, ಕ් ಅಥ฿ ಆ೧ೕเಃಯย ൧ಡಜฆವ ౩ಯ
෴โඃ ඩฤർರರ ෬ว, ಅಂತಹ ౩ คಡಯඝ౬ ඩವൟದ౪ฉ, ಈ
ಅඌඛಯಮದ ಅലಯย ෴โඃ คಡಯඝ౬ เඌಸತಕౙದ౪ಲ.
9
เವರൕ V. - ಈ ಅඝಯย ಏඡ ಒಳತಂലದ౪ง, ಅඝಯ ෴โඃ
ಅಂಶದย ನ෩ൽಸมದ ವ౾౨ಯ ಪൟಂൿ ກೋವค ಸ౩ಳವඝ౬, ಅඝಯย
ඛൽბಷౣಪലದ ไൟ౨ คಡಯඝ౬ เඌವ ಉං౪ೕಶ౽ౙಜ, ಪೕಕ ವ౾౨ ಎಂൿ
ූเಸತಕౙൿ౪ ಮൡ౨ ಸರಀಗಳඝ౬ ಗಸฤ ತೕർ෦ඦ เ๕ಷ฿ಜ ಬಳಸมಞವ
ກೋವค
ವವರ
ಸ౩ಳಗಳ
ದಭბದย
ಈ
เವರൕಯยฆโർโ
ಅನ౷ಯ฿ಗತಕౙದ౪ಲ.
The above translation of the Karnataka Tax on Profession, Trades, Callings
and Employments (Amendment) Act, 2023 (Karnataka Act 14 of 2023) shall be
authoritative text in Kannada language under section 5-A of the Karnataka Official
Language Act, 1963 (Karnataka Act 26 of 1963).
൭ವฑ ඊ ಡຄೕഡ
ಕකბಟಕ ฃಜඩಲฆ
ಕකბಟಕ ฃಜඩಲರ ಆඃ๎ඝರ
ಮൡ౨ ಅವರ ກಸคನย,
೧.๏ೕಧฑ
ಸ౽ბರದ ౽ಯბದ๏ბ,
ಸൽೕಯ ವವರಗำ ಮൡ౨
๎ಸನ ರಚච ಇมಒ.
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
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: 2023.03.14 17:07:52 +05'30'