(1)

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GOVERNMENT OF KARNATAKA

No. PT/CR./09/2025-26 Office of the Commissioner of

Commercial Taxes V'l'K-1.

Gandhinagar. Bengalru-09.

Dated: 01/04/2026

NOTIFICATION

In exercise of the powers conferred under the fourth proviso to sub-section

(1) of section 10 of the Karnataka Tax on Professions, Trades, Callings and

Employments Act, 1976 (Karnataka Act No. 35 of 1976), the Commissioner hereby

exempts, with immediate effect, the classes of enrolled persons specified in Column

(2) of the Table below from furnishing returns, subject to the condition that the

supporting documents specified in Column (3) of the said Table shall be furnished

in support of the claim for such exemption.

Sl. No

Classes of enrolled persons

Documents to be furnished

1

2

3

1

Senior citizens having attained the age of 60

years

Any relevant documents issued

by

the

State

or

Central

Government with respect to date

of birth

2

Owners of Transport vehicles (other than

Autorickshaws)

not

exceeding

two

in

number, run on their own or through others

under permits granted;

Self-sworn declaration /affidavit

3

Holders of permits of two or less Taxies or

three-wheeler goods / passenger vehicles;

Self-sworn declaration /affidavit

4

Individual

persons

engaged

in

any

profession, trades, callings and employment

who are physically challenged who has total

permanent disability of not less than 40% of

both upper and lower extremity deformities

subject to production of a certificate

obtained from the Head of the Orthopaedic

Department of Government Civil Hospital in

the State;

Subject

to

production

of

Disability Certificate issued by

the Head of the Orthopaedic

Department, Government Civil

Hospital in the State (Already

prescribed in the Notification

2/2023)

¨sÁUÀ – 4ಎ

Part – IVA

, 04

, 2026

14

1948)

BENGALURU, MONDAY, 04, MAY, 2026 ( VAISHAKHA , 14, SHAKAVARSHA, 1948)

. 349

No. 349

2

5

Individual person having single child and

who has undergone sterilisation operation,

subject to production of certificate from the

District Surgeon, Government Civil hospital,

for having undergone such operation;

Subject

to

production

of

certificate issued by the District

Surgeon,

Government

Civil

Hospital.(Already prescribed in

the Notification 2/2023)

6

An ex-serviceman other than those covered

under Serial no. 1 of the Schedule of KTPTC

& E Act :

Subject to production of Identity

Card

issued

by

the

Armed

Forces.

7

All charitable and Philanthropic hospitals or

Nursing homes situated in places below the

Taluk level in all Districts of the State except

Bengaluru, Ramanagara and Bengaluru

Rural District;

Subject

to

production

of

certificate /documents issued

under section 12 AB of the

Income Tax Act ,1961

8

Institutes teaching Kannada or English

shorthand or Typewriting;

Subject

to

production

of

a

recognition certificate issued by

the

concerned

Competent

Authority

of

the

Education

Department authority.

9

Person running educational institutions,

tutorial colleges and institutions teaching

shorthand or typewriting but excluding

professional

and

technical

educational

institutions;

Subject

to

production

of

a

recognition certificate issued by

the

concerned

Competent

Authority

of

the

Education

Department authority.

10

Persons running educational institutions in

respect of their branches teaching classes

up to twelfth standard or pre-university

education.

Subject

to

production

of

a

recognition certificate issued by

the

concerned

Competent

Authority

of

the

Education

Department authority.

The class of enrolled persons specified at Serial Numbers 1, 4, 5,6,7,8,9,&

10 of the Table shall be required to furnish the prescribed documents one-time

only, whereas the class of enrolled persons specified at Sl No 2 and 3 shall

furnish such documents every year, as may be applicable, in support of their claim

for exemption.

The documents specified in Column (3) of the Table shall be furnished

through the online E-Prerana portal (ptax.karnataka.gov.in).

(Vipul Bansal)

Commissioner of the Commercial Taxes

(Karnataka) Bengaluru

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Date: 2026.05.04 13:36:00 +05'30'