(1)

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GOVERNMENT OF KARNATAKA

No. FD 06 CPT 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 06.05.2023

REMOVAL OF DIFFICULTIES ORDER (01/2023)

WHEREAS, sub-section (1) of section 6-A of the Karnataka Tax on Professions, Trades,

Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) (hereinafter in this Order referred

to as the said Act) mandates every employer registered under this Act to furnish, within twenty

days of expiry of the month, a statement showing therein the salary and wages paid by him and the

amount of tax deducted by him in respect thereof during the month immediately preceding that

month.

Whereas, sub-section (1) of section 10 of 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 person who stands

enrolled before the commencement

of a year

Before the 30^th 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, the Federation of Karnataka Chambers of Commerce and Industry have

represented that payment of Professional Tax is being delayed due to technical glitches in the

Professional Tax portal and hence it has become difficult for the registered persons and enrolled

persons to file the returns and make the payment of tax within the time limit specified above and

there is requirement to remove this difficulty by extending the time limit for filing of the returns

and making such payment.

WHEREAS, section 34 of the said Act provides that in case of any difficulty arises in giving

effect to the provisions of the Act, the Government may, by notification, make such provisions, not

inconsistent with this Act, as appears to it to be necessary or expedient for removing the difficulty.

¨sÁUÀ – 4J

Part – IVA

, 06

, 2023 (

, 16,

, 1945)

BENGALURU, SATURDAY, 06, MAY, 2023 ( Vaishakha , 16, SHAKAVARSHA, 1945)

. 177

No. 177

2

NOW, THEREFORE, in exercise of the powers conferred by section 34 of the Karnataka Tax

on Professions, Trades, Callings and Employments Act, 1976, the Government of Karnataka,

hereby makes the following Order, to remove the difficulties, namely:-

1. Short title.-This Order may be called the Karnataka Tax on Professions, Trades, Callings

and Employments (Removal of Difficulties) Order, 2023.

2. For the removal of difficulties, the following are that, -

(1) In section 6-A of the said Act, in sub-section (1), after the proviso, the following proviso

shall be inserted, namely:-

“Provided further that for the month of April 2023, the statement shall be submitted on

or before 31^st day of May, 2023.”

(2) In section 10 of the said Act, in sub-section (2), the following provision shall be inserted,

namely:-

“Provided that for the Financial year 2023-24, in respect of person who stands

enrolled before the commencement of the said year, the payment of the amount of tax

due shall be paid before 31^st day of May, 2023.”

By Order and in the name

of the Governor of Karnataka,

(KAVITHA L.)

Under Secretary to Government,

Finance Department (C.T-1)

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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

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Digitally signed by S VISWANATH

DN: c=IN, o=CENTRE FOR E-GOVERNANCE, ou=DEPARTMENT OF PRINTING AND

STATIONERY,

2.5.4.20=2c0cbde0e29f8eb18122aebe74c522a5cd39857a2df95a44aa19942062762340,

postalCode=560001, st=KARNATAKA,

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Date: 2023.05.08 17:28:35 +05'30'