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GOVERNMENT OF KARNATAKA

No. FD 02CPT 2024 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated: 30.05.2024

REMOVAL OF DIFFICULTIES ORDER (01/2024)

Whereas, sub-section (1) of section 10 of the Karnataka Tax on Professions, Trades,

Callings and Employments Act, 1976 (Karnataka Act No. 35 of 1976) (hereinafter referred to as

the Principal Act), mandates every enrolled person to pay the tax payable by him under the

Principal Act and file his return before the assessing authority in such manner and such form as

may be prescribed.

Whereas, sub-section (2) of section 10 of the Principal Act provides that the amount of tax

due from enrolled persons for each year as specified in their enrolment certificates shall be paid,-

(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 Government has received representations from the Federation of Karnataka

Chambers of Commerce and Industry and the Karnataka State Tax Practitioners Association

regarding difficulties faced in payment of professional Tax by the enrolled person and filing of

returns within the time limited specified in sub-section (2) of section 10 of the Principal Act due to

¨sÁUÀ – 4ಎ

Part – IVA

30

2024

09

1946)

BENGALURU, THURSDAY, 30, MAY, 2024(JYAISTHA, 09, SHAKAVARSHA, 1946)

. 248

No. 248

2

technical glitches in the professional tax portal and have urged for extending the time limit for filling

of returns and making payment of professional tax.

In the above circumstances the Government has considered necessary to make the

following amendments to the Karnataka Tax on Professions, Trades, Callings and

Employments Act, 1976 (Karnataka Act No. 35 of 1976) by an order, namely:-

ORDER NO. FD 02 CPT 2024, BENGALURU, DATED:30.05.2024.

In exercise of the powers conferred by section 34 of the Karnataka Tax on Professions,

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

Government of Karnataka, hereby makes the following Order, to remove the difficulty in the

implementation of the provisions of the Principal Act, namely:-

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

on Professions, Trades, Callings and Employments (Removal of Difficulties)

Order, 2024.

(2) They shall come into force from the date of its publication in the Official

Gazette.

2. Amendment of section 10.- In the Karnataka Tax on Professions, Trades, Callings

and Employments Act, 1976 (Karnataka Act No.35 of 1976) in section 10, in sub-

section (2), after item (a), the following shall be inserted, namely: -

“Provided that, for Financial year 2024-25 in respect of person who stands enrolled

before the commencement of the said financial year, the payment of the amount of tax due

shall be paid before 31^st day of May, 2024”.

By Order and in the name of the

Governor of Karnataka

(M. RAJAMMA)

Under Secretary to Government,

Finance Department (CT-2 & Co-ordination)

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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

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, st=Karnataka, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, postalCode=560059, street=BANGALORE,

pseudonym=ca58c76cf7e2445d7a4f3f51407e025e, serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,

ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH

Date: 2024.05.30 18:33:48 +05'30'