(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

PARLIAMENTARY AFFAIRS AND LEGISLATION SECRETARIAT

NOTIFICATION

NO: DPAL 08 SHASANA 2026, BENGALURU, DATED: 27.03.2026

The Karnataka Tax on Profession, Trades, Callings and Employments

(Amendment) Bill, 2026 ಇದಃౙ 2026ರ ෥ೖ ბ ൟಂಗಳ 27ඡ ൽකಂಕඈൿ ฃಜ౲ඩಲರ

ಒඪ౭ಡ අฉൟൿ౪, ๬෥ನ౲ ൟำವัಃಛಜ ಇದඝ౬ 2026ರ ಕකბಟಕ ಅඌඛಯಮ

๸ಒ౲:22 ಎಂ්ർಜ ಕකბಟಕ ฃಜ౲ಪತ౳ದ เ๕ಷ ฃಜ౲ಪൟ౳ಃ (ූಗ-IVA) ಯย౵

ಪ౳ಕഔಸ෎ಃಂൿ ಆඃ๏ಸมಜං,-

KARNATAKA ACT NO. 22 OF 2026

(First Published in the Karnataka Gazette Extra-ordinary on the 27^th day of March 2026)

KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND

EMPLOYMENTS (AMENDMENT) ACT, 2026

(Received the assent of the Governor on the 27^th day of March 2026)

An Act 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.

¨sÁUÀ – 4ಎ

Part – IVA

, 27

, 2026

06

1948)

BENGALURU, FRIDAY , 27, MARCH, 2026(CHAITHRA, 06, SHAKAVARSHA, 1948)

. 250

No. 250

2

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.”

By Order and in the name of

the Governor of Karnataka,

G. SRIDHAR

Secretary to Government

Department of Parliamentary

Affairs and Legislation

๸ಸൽೕಯ ವ౲ವ๻ರಗำ ಮൡ౨ ๎ಸನ ರಚච ಸ೉฿ಲಯ

ಅඌ๰ಚච

๸ಒ౲: ๸ವ౲๎ಇ 08 ๎ಸನ 2026, ෍ಂಗิฆ, ൽකಂಕ:27.03.2026.

The Kannada Language Comprehensive Development Act, 2022 (Karnataka

Act No. 13 of 2023)ರ ಪ౳ಕರಣ 6 ರലಯย౵ ฃಜ౲ඩಲคಂದ ಅඌಂತತั๭ದ the

Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act,

2026 (Karnataka Act No 22 of 2026) ನ ූ๝ಂತರವඝ౬ ಅඌಂತ ಕನ౬ಡ ಪಠ౲ๅಂൿ

ಕකბಟಕ ฃಜ౲ಪತ౳ದย౵ (ූಗ IVA) ಪ౳ಕഔಸ෎ಃಂൿ ಆඃ๏ಸมಜං,-

2026 ರ ಕකბಟಕ ಅඌඛಯಮ ๸ಒ౲: 22

(2026ರ ෥ೖბ ൟಂಗಳ 27 ඡ ൽකಂಕඈൿ ಕකბಟಕ ฃಜ౲ಪತ౳ದ เ๕ಷ ๸೉ಃಯย౵ ෮ದฤ ಪ౳ಕಟ฿ಜං)

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

(ൟൿ౪ಪല) ಅඌඛಯಮ, 2026

(2026ರ ෥ೖბ ൟಂಗಳ 27 ඡ ൽකಂಕඈൿ ฃಜ౲ඩಲคಂದ ಒඪ౭ಡಯඝ౬ ಪഷಯมಜං)

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

ಅඌඛಯಮ, 1976ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโದ౽ౙಜ ಒಂൿ ಅඌඛಯಮ.

ಇย౵ ಇඝ౬෨ಂං ಉഴಬฆವ ಉං౪ೕಶಗัಛಜ, ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ,

ಆ೧ೕเಃಗಳ ಮൡ౨ ಉඅ౲ೕಗಗಳ ෬ಲಣ ൤คಡ ಅඌඛಯಮ, 1976 (1976ರ ಕකბಟಕ

ಅඌඛಯಮ 35)ඝ౬ ಮತ౨๠ౣ ൟൿ౪ಪല ෥ഴโൿ ෷ಕ౨฿ಜฆโದคಂದ;

3

ಇൿ

ූರತ

ಗಣฃಜ౲ದ

ಎಪ౭൤౨ೕಳඡ

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, 2026

ಎಂൿ ಕฉಯತಕౙൿ౪.

(2) ಇൿ 2026ರ ಏඪ౳ฯ, ಒಂದඡ ൽකಂಕൽಂದ ೦คಡ ಬರತಕౙൿ౪.

2. ಪ౳ಕರಣ 10ರ ൟൿ౪ಪല.- ಕකბಟಕ ไൟ౨ಗಳ, ಕ๯්ಗಳ, ಆ೧ೕเಃಗಳ ಮൡ౨

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

ಇඝ౬෨ಂං ෩ಲ ಅඌඛಯಮ ಎಂൿ ಉว౵ೕ಍ಸมಜං) 10ඡ ಪ౳ಕರಣದ, (1)ඡ

ಉಪಪ౳ಕರಣದย౵ฆವ ಎರಡඡ ಪฏൡಕದ ತฆ฿ಯ ಈ ෨ಂൽನ ಪฏൡಕಗಳඝ౬

๳คಸತಕౙൿ౪, ಎಂದฉ:-

“ಅಲ౵ං ಪฏൡ, ಈ ಅඌඛಯಮದല ಒಂൿ ವಷბ౽ౙಜ ๸ർಯ ෥ಡ෎౽ದ

൤คಡಯඝ౬ ๸ർಯ ෥ലದ ಪ౳ൟ෽ಬ౯ ർಖมದ ವ౲౾౨෷ ಆ ವಷბ౽ౙಜ เವರ

ಪഔౣಃಯඝ౬ ಒದಜ๭ฆโർಜ ಪคූเಸತಕౙൿ౪.

ಅಲ౵ං ಪฏൡ, ಆ෷ಕ౨ฆ ಅඌ๰ಚචಯ ෩ಲಕ เವರ ಪഔౣಃಯඝ౬

ಒದಜ๯โದคಂದ ർಖมದ ವ౲౾౨ಗಳ ෴โඃ ವಗბವඝ౬, ಅಂಥ ಅඌ๰ಚචಯย౵

ඛൽბಷౣಪലಸಬ๾ർಂಥ ಷರൡ౨ಗำ ಮൡ౨ ๯ರ౽౹ಕ౳ಮಗัಡ (safeguards) ಒಳಪഖౣ

เක෵ൟಸಬ๾ൿ.”

The above translation of the Karnataka Tax on Profession, Trades, Callings

and Employments (Amendment) Act, 2026 (Karnataka Act 22 of 2026) shall be an

authoritative text in Kannada language under section 6 of the Kannada Language

Comprehensive Development Act, 2022 (Karnataka Act No. 13 of 2023).

൭ವฑ೔ඊ ಡຄ౵ೕഡ

ಕකბಟಕ ฃಜ౲ඩಲฆ

ಕකბಟಕ ฃಜ౲ඩಲರ ಆඃ๎ඝ๬ರ

ಮൡ౨ ಅವರ ກಸคನย౵,

೧. ๏౳ೕಧฑ

ಸ౽ბರದ ౽ಯბದ๏ბ,

๸ಸൽೕಯ ವ౲ವ๻ರಗำ ಮൡ౨

๎ಸನ ರಚච ಇมಒ.

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Date: 2026.03.27 18:50:13 +05'30'