(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ºÀ¢£ÁgÀ£Éà «zsÁ£À¸À¨sÉ
MA¨sÀvÀÛ£Éà C¢üªÉñÀ£À
(ªÀÄÄAzÀĪÀgÉzÀ G¥ÀªÉñÀ£À)
ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ
(ൟൿ౪ಪല) เඒಯಕ, 2026
(2026gÀ «zsÁ£À¸À¨sÉAiÀÄ «zsÉÃAiÀÄPÀ ¸ÀASÉå-08)
ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ
ಅඌඛಯಮ, 1976ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ഴโದ౽ౙಜ ಒಂൿ เඒಯಕ.
ಇย ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ, ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ,
ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ
ಅඌඛಯಮ 35)ඝ౬ ಮತ౨ౣ ൟൿ౪ಪല ഴโൿ ಕ౨฿ಜฆโದคಂದ;
ಇൿ
ූರತ
ಗಣฃಜದ
ಎಪ౭౨ೕಳඡ
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, 2026
ಎಂൿ ಕฉಯತಕౙൿ౪.
(2)
ಇൿ 2026ರ ಏඪฯ, ಒಂದඡ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.
2.
ಪಕರಣ 10ರ ൟൿ౪ಪല.- ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨
ಉඅೕಗಗಳ ෬ಲಣ คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35)ರ (ಇย
ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮ ಎಂൿ ಉวೕಸมಜං) 10ඡ ಪಕರಣದ, (1)ඡ
ಉಪಪಕರಣದยฆವ ಎರಡඡ ಪฏൡಕದ ತฆ฿ಯ ಈ ෨ಂൽನ ಪฏൡಕಗಳඝ౬
คಸತಕౙൿ౪, ಎಂದฉ:-
¨sÁUÀ – 4ಎ
Part – IVA
, 18
, 2026
, 27
)
BENGALURU, WEDNESDAY, 18, MARCH, 2026(PHALGUNA, 27, SHAKAVARSHA, 1947)
. 219
No. 219
2
“ಅಲං ಪฏൡ, ಈ ಅඌඛಯಮದല ಒಂൿ ವಷბ౽ౙಜ ർಯ ಡ౽ದ
คಡಯඝ౬ ർಯ ലದ ಪൟಬ౯ ർಖมದ ವ౾౨ ಆ ವಷბ౽ౙಜ เವರ
ಪഔౣಃಯඝ౬ ಒದಜฆโർಜ ಪคූเಸತಕౙൿ౪.
ಅಲං ಪฏൡ, ಆಕ౨ฆ ಅඌಚචಯ ෩ಲಕ เವರ ಪഔౣಃಯඝ౬
ಒದಜโದคಂದ ർಖมದ ವ౾౨ಗಳ ෴โඃ ವಗბವඝ౬, ಅಂಥ ಅඌಚචಯย
ඛൽბಷౣಪലಸಬർಂಥ ಷರൡ౨ಗำ ಮൡ౨ ರ౽౹ಕಮಗัಡ (safeguards) ಒಳಪഖౣ
เකൟಸಬൿ.”
ಉං౪ೕಶಗำ ಮൡ౨ ౽ರಣಗಳ ຂัಃ
ಕකბಟಕ ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ คಡ
ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ ಅඌඛಯಮ 35) ไൟ౨ಗಳ, ಕ්ಗಳ, ಆ೧ೕเಃಗಳ
ಮൡ౨
ಉඅೕಗಗಳ
෬ว
คಡ
เඌโದඝ౬
ಮൡ౨
ಗโದඝ౬
ಉಪීඌโൿ
ಟ
ඣೕಂದಛಜ
ಅಗತ฿ದ
౽ಯბเඋನಗำ
ಮൡ౨
ඣೕಂർತ ವ౾౨ಗำ เವರಪഔౣಃ ಸยโದඞ౬ ಸಹ ඛಯ෦โൿ.
ಸದค ಅඌඛಯಮದ 10ඡ ಪಕರಣದ ಪ౨ತเฆವ ಉಪීಧಗಳല, ಪൟಬ౯
ඣೕಂർತ ವ౾౨ ීಧಪಟౣ ವಷბದย ಸದค ಅඌඛಯಮದല ඛಯ෦ಸมದ
ಗคಷ คಡಯඝ౬ ඩವൟದ ದಭბದย ಸಹ ඣೕಂർತ ವ౾౨ เವರ
ಪഔౣಃಯඝ౬ ಸยโൿ ಅಗತ฿ಜฆತ౨ං. ಇದคಂർಜ คಡർರರ ෬ว ತඪ౭ಸมಗದ
ಅඝಸರ൏ ຄฉ෴ಞโൿ ಟ ෴โඃ ฿ൽ ฃಜಸ౷ ಪೕಜನದ ຄರൡ,
฿ಜ คಡ ಇมಒಡ ಅನಗತ ಆಡั൞ತಕ ಪ౾෴ಞโൿ.
ಅඝಸರൕಯඝ౬ ಸರಳತัವ, ಪತವವರವඝ౬ ಕല෫ತัವ ಮൡ౨
ವವರ ನഷโದඝ౬ ಗಮತัವ ಅඝಁಲಗಳඝ౬ ಕย౭ವ ඁౣಂൽಡ,
ಈ ಅඌඛಯಮದല ඣೕಂർತ ವ౾౨ ಒಂൿ ವಷბ౽ౙಜ ඩವൟಸಬർದ
คಡಯඝ౬
ඩವൟฆವ
ದಭბಗಳย
เವರಪഔౣಃಯඝ౬
ಸยฆโർಜ
ಪคූเಸฤ ಪ౨เಸมಜං. ෨ಂൿವฉൿ, ಆಕ౨ඛಡ ಅඌಚචಯ ෩ಲಕ
ඣೕಂർತ
ವ౾౨ಗಳ
ඛൽბಷౣ
ವಗბಗಳඝ౬,
ಅඌಚචಯย
ඛൽბಷౣಪലಸಬർඈಥ ಷರൡ౨ಗำ ಮൡ౨ ರ౽౹ಕಮಗัಡ ಒಳಪഖౣ เವರ
ಪഔౣಃಯඝ౬ ಸยโದคಂದ เකൟಸฤ ಅඌ౽ರ ඛೕഴโದ౽ౙಜ ಸಹ
ಪ౨เಸมಜං.
3
ಪ౨เತ ൟൿ౪ಪല คಡ ඛವბಹൕಯඝ౬ ಕಮಬದ౫ತัโൿ, ಸ౷
ಅඝಸರൕಯඝ౬ උคโൿ ಟ ಇมಒಯ ಪඞಲಗಳඝ౬ ಸಮಥბ฿ಜ
ಬಳಃಯඝ౬ ಧತัโದඝ౬ ಉං౪ೕ๏ං.
ಆದ౪คಂದ ಈ เඒಯಕ.
ಆ൮ბಕ ೦ౢಪನ ಪತ
ಪ౨เತ ๎ಸකತಕ ಕಮโ ෴โඃ ກನ ๅಚವඝ౬ ಒಳತಂലฆโൽಲ.
ದ౪ฃಮಯ
෨ಖൟ ಮൡ౨ ಹಣ౽ ൟ
JA.PÉ. «±Á¯ÁQë
PÁAiÀÄðzÀ²ð
PÀ£ÁðlPÀ «zsÁ£À¸À¨sÉ
ಅඝීಧ
ಕකბಟಕ ไൟ౨ಗಳ, ಕಸ්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅೕಗಗಳ ෬ಲಣ
คಡ ಅඌඛಯಮ, 1976ರ
(1976ರ ಕකბಟಕ ಅඌඛಯಮ ಒ 35) ಉದ౫ೃತ ූಗ
XXX XXX XXX
10.
ർಖมದ
ವ౾౨ಗำ
คಡಯඝ౬
ඩವൟโൿ
ಮൡ౨
เವರಪഔౣಃಯඝ౬ ಸยโൿ ಮൡ౨ ಃಲโ ർಖมದ ವ౾౨ಗಳ ದಭბದย
คಡಯඝ౬ ಕലತತัโൿ.- (1) ർಖมದ ಪൟಬ౯ ವ౾౨, ಈ ಅඌඛಯಮದ
෬ฉಡ ൞ඝ ർಯ ಡ౽ದ คಡಯඝ౬ ർಯ ಡತಕౙൿ౪ ಮൡ౨
ඛಯ෦ಸมದ คೕൟಯย ಮൡ౨ ಅಂಥ ನ෩චಯย ಕರඛಧბರ൏ ඩඌ౽ರದ ෨ಂං
ತನ౬ เವರಪഔౣಯඝ౬ ಸยಸತಕౙൿ౪.
ಪฏൡ, ඣೕಂർಸ౽ದ ವ౾౨, ಈ ಅඌඛಯಮದ ಅലಯย คಡ ඩವൟ
ಉං౪ೕಶ౽ౙಜ,
ඣೕಂದ
ലಆಳฤ
เಫಲකർಟ
ಁറ,
ඣೕಂർತකಜฆโർಜ ූเಸತಕౙൿ౪.
ಮൡ౨ ಪฏൡ, ಆಕ౨ฆ ಅඌಸಬർඈ, ກಸฆ ർಖมದ ವ౾౨ಗಳ
ඛൽბಷౣ ವಗბโ, ඩವൟಸ౽ದ คಡಯඝ౬ เൿකನ เඋನದย ಅಂತ೦ბಲದ
෩ಲಕ
ಜ෫
ಡತಕౙൿ౪,
ಡ
ඛಯ෦ಸಬർದ
ನ෩චಯย
เವರಪഔౣಯඝ౬,
ಸದค
ಅඌಚචಯย
ඛൽბಷౣಪലಸมದ
ನ෩චಯย
เൿකನ เඋನದย ಅಂತ೦ბಲದ ෩ಲಕ ಸยಸತಕౙൿ౪.
4
(2)
ർಖมದ ವ౾౨ಗำ ತಮ ർಖมൟ ಪಣ ಪತಗಳย ඛൽბಷౣಪലඈ
ಪൟ ವಷბ ౾ ಇฆವ คಡಯ ෮ಬಲಗඝ౬-
(ಎ) ෴โඃ ವಷბದ ඩฏಭಃౙ
෮ದฤ ඣೕಂർಆಂലฆವ
ವ౾౨ಡ ීඌඈ;
ಆ ವಷბದ 30ඡ ಏඪฯ
෮ದฤ.
() ෴โඃ ವಷბದ ඩฏಭದ
ඦತರ ඣೕಂർಆಂലฆವ
ವ౾౨ಡ ීඌඈ;
ඣೕಂದ ൽකಂಕൽಂದ
ಒಂൿ ൟಂಗಳ
ಒಳಛಜ.
- ർಯ ಡತಕౙൿ౪.
XXX XXX XXX
KARNATAKA LEGISLATIVE ASSEMBLY
SIXTEENTH LEGISLATIVE ASSEMBLY
NINTH SESSION
(Adjourned Meetings)
THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND
EMPLOYMENTS (AMENDMENT) BILL, 2026
(LA Bill No. 08 of 2026)
A Bill further to amend the Karnataka Tax on Profession, Trades, Callings
and Employments Act, 1976.
Whereas, it is expedient further 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 seventh 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, 2026.
(2) It shall come into force with effect from the first day of April, 2026.
5
2. Amendment of section 10.- In the Karnataka Tax on Profession, Trades,
Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in section 10, in
sub-section (1), after the second proviso the following provisos shall be inserted,
namely:-
“Provided also that, every enrolled person who has paid the tax payable by
him under this Act for a year shall be deemed to have furnished the return for
that year.
Provided also that, the Commissioner may, by notification, exempt any
class of enrolled persons from furnishing the return, subject to such conditions
and safeguards as may be specified in such notification.”
STATEMENT OF OBJECTS AND REASONS
The Karnataka Tax on Professions, Trades, Callings and Employments Act
1976 (Karnataka Act 35 of 1976) provides for levy and collection of tax on
professions, trades, callings and employments and also prescribes procedural
requirements for enrolment and filing at returns by enrolled persons.
Under the existing provisions of section 10 of the said Act, every enrolled
person is required to furnish a return, even in cases where the enrolled person has
paid the maximum tax prescribed under the said Act for the relevant year. This
has resulted in avoidable compliance burden on taxpayers and unnecessary
administrative processing by the Commercial Tax Department, without any
corresponding revenue benefit.
With a view to simplifying compliance, reducing paperwork, and facilitating
ease of doing business, it is proposed to deem the furnishing of return in cases
where an enrolled person has paid the tax payable by him under the Act for a year.
Further, it is also proposed to empower the Commissioner to exempt, by
notification, specified classes of enrolled persons from furnishing returns, subject
to such conditions and safeguards as may be specified in the notification.
Proposed amendment seeks to streamline tax administration, improve
voluntary compliance, and enable efficient deployment of departmental resources.
Hence, the Bill.
6
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
10. Payment of Tax and filing of return by enrolled persons and
deduction of tax in the case of certain enrolled persons.- (1) Every enrolled
person shall pay the tax payable by him under this Act and file his return before
the assessing authority, in such manner and such form as may be prescribed.
Provided that, a person liable to be enrolled shall be deemed to have enrolled
for the purpose of payment of tax under this Act, notwithstanding that he has failed
to do so.
Provided further that, the specified class of enrolled persons as may be
notified by the Commissioner shall pay the tax payable, by electronic remittance
through internet and also submit the return in the prescribed form, electronically
through internet, in the manner specified in the said notification.
(2) The amount of tax due from enrolled persons for each year as specified in
their enrolment certificates shall be paid,-
(a)
in respect of a person who
stands enrolled before the
commencement of a year;
Before 30th April of that
year
(b)
in respect of a person who is
enrolled after the
commencement of a year.
Within one month from the
date of enrolment.
[
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Date: 2026.03.18 17:40:23 +05'30'