(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ

DgÀ£Éà C¢üªÉñÀ£À

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

(ൟൿ౪ಪല) เඒಯಕ, 2025

(2025gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-08)

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

ಎಪ౭൞౨ರඡ

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, 2025

ಎಂൿ ಕฉಯತಕౙൿ౪.

(2) ಇൿ 2025ರ ಏඪ౳ฯ, ෮ದಲඡ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.

2.

ಅඝ๰೉ಯ ൟൿ౪ಪല.-ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ

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

¨sÁUÀ – 4ಎ

Part – IVA

12

2025

21

1946)

BENGALURU, WEDNESDAY, 12, MARCH, 2025

PHALGUNA , 21, SHAKAVARSHA, 1946)

. 139

No. 139

2

ಅඝ๰೉ಯย౵ನ ಕ౳ಮ ๸ಒ౲ 1ರย౵, (3)ඡ ౽อನย౵ನ ನ෩ൿಗัಡ ಬದมಜ ಈ

෨ಂൽನದඝ౬ ಪ౳ൟ෽ೕ೧ಸತಕౙൿ౪, ಎಂದฉ:-

“(i) ൟಂಗัಡ ง.200-00 (඾ಬ౳ವค ൟಂಗಳඝ౬ ຄರൡಪല๭)

(ii) ඾ಬ౳ವค ൟಂಗัಡ ง.300-00”.

ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ

ൟಂಗัಡ ง. 25,000 ಮൡ౨ ಅದ౾ౙಂತ ກ೉౞ನ ๸ಬಳ ಅಥ฿ ಮ೪ค ಅಥ฿

๸ದූბඝ๬ರ฿ಜ

ಅๅರಡඞ౬

ಪഷ෷ವ

๸ಬಳ

ಅಥ฿

ಮ೪คർರคಡ

฿๞ბಕ฿ಜ ง. 2400 คಂದ ง. 2500ರವฉಡ ไൟ౨ ൤คಡ ದರವඝ౬ ກ೉౞ಸฤ ಮൡ౨ 2025-

26ඡ ವಷბದ ಆಯವ౲ಯ ූಷಣದ 476ඡ ಘലಃಯย౵ ෥ಡมದ ಪ౳๬౨ವචಯඝ౬

೦คತัಸฤ, ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ

൤คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല

෥ഴโൿ ಅವಶ౲ಕๅಂൿ ಪคಗ൐๭ං.

ಆದ౪คಂದ ಈ เඒಯಕ.

ಆ൮ბಕ ೦ౢಪನ ಪತ౳

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

๭ದ౪ฃಮಯ౲

෨ಖ౲෱ൟ౳ ಮൡ౨ ಹಣ౽๯ ෱ൟ౳

JA.PÉ. «±Á¯ÁQë

PÁAiÀÄðzÀ²ð

PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ

3

ಅඝීಧ

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

ಅඌඛಯಮ, 1976 (ಕකბಟಕ ಅඌඛಯಮ, 1976ರ 35)ರ ಉದ౫ೃತ ූಗ

XX XX XX

ಅඝ๰೉

(3 (2) ಪ౳ಕರಣವඝ౬ ඣೕല)

ಕ౳.

๸.

ವ౲౾౨ಗಳ ವಗბ

൤คಡಯ ದರ

(1)

(2)

(3)

1

ಒಂൿ ൟಂಗัಡ ง. 25,000-00 ಮൡ౨ ກ೉౞ನ

๸ದූბඝ๬ರ฿ಜ,

๸ಬಳ

ಅಥ฿

ಮ೪คಯඝ౬

ಅಥ฿

ಇๅರಡඞ౬

ಪഷಯವ

ವ౲౾౨ಗำ

ง.200 ಪ౳ൟ ൟಂಗำ

XX XX XX

4

KARNATAKA LEGISLATIVE ASSEMBLY

SIXTEENTH LEGISLATIVE ASSEMBLY

SIXTH SESSION

THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND

EMPLOYMENTS (AMENDMENT) BILL, 2025

(LA Bill No. 08 of 2025)

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 purpose

hereinafter appearing;

Be it enacted by Karnataka State Legislature in the Seventy-sixth 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, 2025.

(2) It shall come into force with effect from the first day of April, 2025.

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

Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in the schedule,

in serial number 1, for the entries relating to the column number (3),the following

shall be substituted, namely:-

“(i) Rs.200-00 per month (except for the month of February);

(ii) Rs.300-00 for the month of February”.

STATEMENT OF OBJECTS AND REASONS

It is considered necessary further to amend the Karnataka Tax on Profession,

Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) to give

effect to the proposals made in the para 476 of Budget Speech for the year 2025-

2026 and to increase rate of tax from rupees 2400 to rupees 2500 per annum on

salary or wage earners whose salary or wage or both, as the case may be, for a

month is rupees 25,000 and above.

Hence, the Bill.

5

FINANCIAL MEMORANDUM

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

SIDDARAMAIAH

Chief Minister and

Minister for Finance

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

ANNEXURE

EXTRACT FROM THE KARNATAKA TAX ON PROFESSION, TRADES,

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

XXX

XXX

XXX

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

XXX

XXX

XXX

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Date: 2025.03.13 17:38:08 +05'30'