PT Schedule (Karnataka Profession Tax Slab Rate)
Table of Contents
Karnataka Profession Tax
PT Schedule (Karnataka Profession Tax Slab Rate): In the state of Karnataka, Profession Tax is levied under the “Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (hereinafter referred to as ‘Act’).”
Profession tax has to be paid by every person carrying on any Trade, callings or rendering professional services as per rates specified in the schedule to the act.
Karnataka Profession Tax Slab Rate (PT Schedule)
The following Tax on Professions, Trades, Calling, Employment as follows:
| Sl. No. | Class of persons | Rate of tax |
| 1. | Salary or wage earners whose salary or wage or both, as the case may be, for a month is,- (a) 1[ (X X X)]1 (b) 2 [(X X X)]2 (c) 2 [(X X X)]2 (d) 3[(X X X)]3 (e) Rs.15,000 and above 1. Omitted by Act 6 of 2008 w.e.f. 1.8.2008. 2. Omitted by Act 7 of 2009 w.e.f.1.4.2009. 3. Omitted by Act, 14 of 2015 w.e.f 01.04.2015 |
1[(X X X)]1 2[(X X X)]2 2[(X X X)]2 3[(X X X)]3 Rs.200 per month |
| 1[2. | Legal practitioners including Solicitors and Notaries Public:- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) less than 10 years (ii) 10 years or more but less than 20 years (iii) 20 years or more (b) in any other area in the State is- (i) less than 10 years (ii) 10 years or more but less than 20 years (iii) 20 years or more 1. Substituted Act by 11 of 2005 w.e.f. 1.4.2005 |
Nil Rs.1500 p.a. Rs.2500 p.a. Nil Rs.1000 p.a. Rs.1500 p.a.]1 |
| 3 (i) | Technical and Professional Consultants other than those mentioned elsewhere in the Schedule but including plumbing and Tax consultants:- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) less than 2 years (ii) 2 years or more but less than 5 years |
Nil Rs.1000 p.a. |
| 3 (ii) | (iii) 5 years or more but less than 10 years (iv) 10 years or more (b) in any other area in the State is- (i) less than 2 years (ii) 2 years or more but less than 10 years (iii) 10 years or more |
Rs.1500 p.a. Rs.2500 p.a. Nil Rs.1000 p.a. Rs.1500 p.a. |
| 4 (i) | (i) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938) whose annual income is not less than1 [Rs.1,20,000]1 | Rs.1500 p.a. |
| 4 (ii) | (ii) Pigmy Agents or UTI Agents whose annual income is not less than 1[Rs. 1,20,000]1 Explanation: For the purpose of this item income shall be deemed to be the commission or any other remuneration by whatever name called, earned by the person as such Chief Agent, Principal Agent, Special Agent, Insurance Agent, Survey or Loss Assessor or Pigmy Agents or UTI Agents. 1. Substituted by Act 53 of 2013 w.e.f. 01.08.2013 |
Rs. 1000 p.a. |
| 5. | Chartered Accountants and Actuaries where the standing in the profession is,- (i) Less than 2 years (ii) Not less than 2 years but less than 5 years (iii) 5 years or more |
Nil Rs.1000 p.a. Rs.2500 p.a. |
| 6. | Medical Practitioners, including Medical Consultants (other than practitioners of Ayurvedic, Homeopathic and Unani Systems of medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a para-medical nature:- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) Less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more (b) in any other area in the State- (i) Less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more but less than 10 years (iv) 10 years or more |
Nil Rs.1000 p.a. Rs.2500 p.a. Nil Rs.1000 p.a. Rs.1500 p.a. Rs.2500 p.a. |
| 7 | Engineers, RCC Consultants, Architects and Management Consultants- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) Less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more (b) in any other area in the State- (i) Less than 2 years (ii) 2 years or more but less than 10 years (iii) 10 years or more |
Nil Rs.1000 p.a. Rs.2500 p.a. Nil Rs.1000 p.a. Rs.1500 p.a. |
| 8. | Members of Stock-Exchanges recognized under the Security Contracts (Regulation) Act, 1956 | Rs.2500 p.a. |
| 9. | Estate agents or brokers, (i) in Bangalore Urban Agglomeration, (ii) in any other area in the State (a) Income tax payees (b) Other than (a) above |
Rs. 2500 p.a. – Rs. 1500 p.a. Rs. 1000 p.a. |
| 1[10 . |
Contractors executing works contract as defined under the Karnataka Goods and Services Tax Act, 2017 where the total consideration in relation to the supply of goods or services or both in a year is Rs. 20 lakhs and above. 1. Substituted by Act 06 of 2018. W.e.f 01.04.2018. |
Rs. 2500 p.a.]1 |
| 11. | (i) Race horse owners and trainers licensed by the turf clubs. (ii) Jockeys licensed by the turf clubs / race clubs- (a) in case of Apprentice Jockeys (b) other than (a) above (iii) Bookmakers licensed by turf clubs |
Rs. 2500 p.a. Rs. 1000 p.a. Rs. 2500 p.a. Rs. 2500 p.a. |
| 12. | Self-employed persons in the motion picture industries as follows: (a) Directors, Actors and Actresses (excluding Junior Artists), Playback Singers, recordists, editors (i) Income tax payees [ (ii) other than (i) above [ (b) Cameramen and still photographers |
Rs. 2500 p.a. Rs. 1500 p.a. [[ Rs. 900 p.a. |
| 1[13 . |
Persons registered or liable to be registered under the Karnataka Goods and Services Tax Act, 2017 where the total consideration in relation to the supply of goods or services or both in a year is Rs.20 lakhs and above. 1. Substituted by Act 06 of 2018 w.e.f 01.04.2018. |
Rs. 2500 p.a.]1 |
| 14. | Occupier of factories as defined under the Factories Act, 1948 |
Rs. 1000 p.a. |
| 15 (i) | Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961,- (i) Where there are no employees |
Nil |
| 15 (ii) | (ii) Where not more than 5 employees are employed | Rs. 1000 p.a. |
| 15 (iii) | (iii) Where more than 5, but not more than 10 employees are employed | Rs. 1500 p.a. |
| 15 (iv) | (iv) Where more than 10 employees are employed | Rs. 2500 p.a. |
| 16. | Owners of Oil Pumps and Service stations | Rs. 2500 p.a. |
| 17 (i) | (i) Licensed wholesale dealers of liquors other than toddy and arrack | Rs. 2500 p.a. |
| 17 (ii) | (ii) Licensed imported foreign liquor vendors other than those specified in (i) above. | Rs. 2500 p.a. |
| 18 (i) | (i) Owners of residential hotels or lodging houses having less than 20 rooms | Rs. 1500 p.a. |
| 18 (ii) | (ii) Owners of residential hotels or lodging houses having 20 rooms or more | Rs. 2500 p.a. |
| 19 | (i) Owners of cinema theatres but excluding touring talkies. (ii) Owners of touring talkies (iii) Owners of video parlours |
Rs.2500 p.a. Rs.1500 p.a. Rs. 1000 p.a. |
| 20 | 1[Owners of transport vehicles(other than auto rickshaws) run on their own or through others under permits granted]1 under the Motor Vehicles Act, 1988.- (a) owning only one vehicle (b) owning more than one vehicle 1. Substituted by Act 5 of 2006 w.e.f. 1.4.2006 |
Rs. 1000 p.a. Rs. 2500 p.a. |
| 21. | Money lenders licensed under the Karnataka Money Lenders’ Act, 1961 | Rs. 2500 p.a. |
| 22. | Individuals or institutions conducting chit funds | Rs. 2500 p.a. |
| 23 (i) | Cooperative Societies registered under the Karnataka Cooperative Societies Act and engaged in any profession, trade or calling.- |
– |
| 23 (ii) | (i) State level societies | Rs. 2500 p.a. |
| 23 (iii) | (ii) Cooperative sugar factories, spinning mills and banks | Rs. 2500 p.a. |
| 23 (iv) | (iii) District level societies | Rs. 1500 p.a. |
| 23 (v) | (iv) Below district level but not below taluk level societies | Rs. 1000 p.a. |
| 24. | Banking companies as defined in the Banking Regulations Act, 1949 1[Explanation.- For the purpose of this entry, ‘banking companies’ shall include any bank whose operations are governed by the provisions of the Banking Regulation Act,1949 (Central Act 10 of 1949).]1 1. Shall be deemed to have been inserted by Act 6 of 2008 w.e.f. 1.4.2003 |
Rs. 2500 p.a. |
| 25. | Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling. | Rs. 2500 p.a. |
| 26. | Each partner of a firm engaged in any profession, trade or calling. [. |
Rs. 1000 p.a. |
| 1[27. | XXXXXX Omitted by Act 06 of 2018 w.e.f 01.04.2018. |
XXX]1 |
| 28 (i) | Photo laboratories, film processing laboratories and photo studios.- (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town |
Rs. 1500 p.a. |
| 28 (ii) | (ii) in any other area in the State | Rs. 500 p.a. |
| 29 (i) | (a) Nursing home and hospital other than those run by the State or Central Government. (b) Pathological testing laboratories and X- ray clinics.- |
Rs. 2500 p.a. |
| 29 (ii) | (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters / town | Rs. 2500 p.a. |
| 29 (iii) | (ii) in any other area in the State. | Rs. 1000 p.a. |
| 30 (i) | Beauty parlours, dry cleaners and interior decorators- (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters / town |
Rs. 1500 p.a. |
| 30 (ii) | (ii) in any other area in the State. | Rs. 1000 p.a. |
| 31. | Film distributors | Rs. 2500 p.a. |
| 32. | (a) Travel agents not falling under sub-item (b) below.- (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town (ii) in any other area in the State. (b) Air travel agents |
Rs. 1500 p.a. Rs. 1000 p.a. Rs. 2500 p.a. |
| 33. | Journalists | Rs. 1000 p.a. |
| 34. | Advertising firms / agencies | Rs. 2500 p.a. |
| 35. | Persons using photocopying machines for job works | Rs. 1000 p.a. |
| 36. | Video cassette librabries | Rs. 1000 p.a. |
| 37. | Educational Institutions and Tutorial Colleges or Institutes (other than those owned by the State or Central Government or Institutions teaching Kannada or English shorthand or typewriting). | Rs. 2500 p.a. |
| 38. | Persons owning / running STD/ISD/FAX Booths other than those owned / run by Government or physically handicapped persons.- (i) In the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town (ii) In any other area in the State. |
Rs. 600 p.a. Rs. 300 p.a. |
| 39. | Persons providing entertainment using Dish Antennae and Cable TV- (i) In the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town (ii) In any other area in the State. |
Rs. 1500 p.a. Rs. 1000 p.a. |
| 40. | Property Developers including Land Developers and Building / Flat Developers | Rs. 2500 p.a. |
| 41. | Persons owning / running, (a) Computer Institutes selling time, (b) Computer Training Institutes / Driving Institutes / Technical Training Institutes |
Rs. 2500 p.a. Rs. 1500 p.a. |
| 42. | Persons owning Marriage Halls / Kalyana Mantaps. | Rs. 2500 p.a. |
| 43. | Owners of bars and restaurants within the limits of City Municipal Corporation. | Rs. 2500 p.a. |
| 44. | Licence Holders of distilleries, bottling units and vending of arrack (other than sub lessees) | Rs. 2500 p.a. |
| 45 | a) Cinematograph film processors. (b) Owners of outdoor film shooting units |
Rs. 2500 p.a. Rs. 2500 p.a. |
| 1[46 | Persons licensed or approved as contractors by the Railways, State or Central Government, Corporations, Local authorities or any other persons or Agency namely contractors constructing roads, dams, canals, bridges, culverts including civil or masonry work, railway sleeper contractors, forest contractors and electrical contractors where the total consideration in relation to the supply of goods or services or both under the Karnataka Goods and Services Tax Act, 2017 in a year is Rs.20 lakhs and above. Substituted by Act 06 of 2018. w.e.f 01.04.2018 |
Rs. 2500 p.a. ]1 |
| 47 | Transport contractors including forwarding and clearing agents | Rs. 2500 p.a. |
| 48 | Bankers who are financing the trade against hundies or other securities by way of short term advance on interest. | Rs. 1500 p.a. |
| 49 | (a) Authorised Assistant recognized by Stock Exchange (b) Stock brokers, sub-brokers recognized by the Stock Exchange Board of India |
Rs. 1000 p.a. Rs. 2500 p.a. |
| 50 | Persons running weigh bridges | Rs. 1000 p.a. |
| 51 | (a) Persons operating courier service (b) Agents of courier service.- (i) in Bangalore Urban Agglomeration (ii) in any other area in the State. |
Rs. 2500 p.a. Rs. 600 p.a. Rs. 300 p.a. |
| 52 | Persons operating wireless services including pagers service. | Rs. 2500 p.a. |
| 53 | (a) Persons operating mobile telephone service (b) Persons providing internet service running internet cafes, information kiosks. (c) Persons operating e-commerce business |
Rs. 2500 p.a. Rs. 2500 p.a. Rs. 2500 p.a. |
| 54 | Persons operating Air taxi and helicopter services | Rs. 2500 p.a. |
| 55 | a) Persons running clubs including recreation clubs (b) Persons operating gymnasium |
Rs. 2500 p.a. Rs. 2500 p.a. |
| 56 | Persons organizing events, pageants, fashion shows and the like. | Rs. 2500 p.a. |
| 57 | Persons operating city-taxi services (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs. 1500 p.a. Rs. 1000 p.a. |
| 58 | Persons providing bill boards | Rs. 1000 p.a. |
| 59 | Designers and landscaping consultants, Vaastu, Fengshui and other similar consultants (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs. 1500 p.a. Rs. 1000 p.a. |
| 60 | Persons engaged in placement services | Rs. 2500 p.a. |
| 61 | Persons running IT call centres | Rs. 2500 p.a. |
| 62 | Multi-system operators (TV signal providers) | Rs. 2500 p.a. |
| 63 | Yoga and Reiki Training Centres (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs.. 1500 p.a. Rs. 1000 p.a. |
| 64 | Persons trading in REP licences and Exim scrips | Rs. 2500 p.a. |
| 1[65 | [xxx]1 1. Omitted by Act 5 of 2006 w.e.f. 1.4.2006 |
– |
| 66 | Persons running security services | Rs. 1500 p.a. |
| 67 | Private radio broadcasters and operators | Rs.. 1500 p.a. |
| 68 | Astrologers, Astropalmists, Numerologists and Faith healers (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs. 1500 p.a. Rs. 1000 p.a. |
| 1[69 | Persons engaged in maintenance or running of vehicle including bicycle parking places or areas (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs.2500 p.a. Rs. 1500 p.a. |
| 70 | Persons owning or running places providing massage, sauna and other health and beauty improvement services, (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs.2500 p.a. Rs. 1500 p.a. |
| 71 | Persons acting as brokers, commission agents and the like for purchase and sale of old or used motor vehicles, (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs.2500 p.a. Rs. 1500 p.a. |
| 72 | Persons acting as agents, consultants and the like for any company or firm engaged in any business, (i) in the Bangalore Urban Agglomeration (ii) in any other area in the State |
Rs.2500 p.a. Rs. 1500 p.a. |
| 73 | Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961 (Central Act 43 of 1961) |
Rs. 2500 p.a. |
| 74 | Persons other than those mentioned in any of the preceding entries who are engaged in professions, trades, callings or employments as the State Government from time to time by notification specify |
Rs. 1000 p.a.]1 |
Notes to Schedules
Explanation I. – Notwithstanding anything in this Schedule, where a person is covered by more than one entry in the Schedule the highest rate of tax specified under any of those entries shall be applicable in his case.
Explanation II.- For purposes of determining the liability and the rate of tax in terms of Serial Number 15 in this Schedule, the higher number of workers and / or employees and / or employees at any time during the year shall be reckoned as the basis.
Explanation III.- For the purposes of Serial No. 16 of this Schedule where the oil pump or service station is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act.
Explanation IV.- No tax shall be levied under this Act on any firm except when it is engaged in any profession, trade or calling specified in Serial Numbers 2(a)(iii), 3(a)(iv), 5(iii), 6(a)(iii), 6(b)(iv), 7(a)(iii), 8, 8(i), 10(iv), 11(i), 11(ii)(b), 11(iii), 13(d), 15(iv), 16, 17, 18(ii), 19(i), 20(b), 21, 22, 27(b), 29(a), 29(b)(i), 31, 32(b), 34, 37, 40, 41(a), 42, 43, 44, 45, 46(d), 47, 49(b), 51(a), 52, 53, 54, 55, 56, 60, 61, 62, 1[64, 66, 69(i), 70(i), 71(i), 72(i) and 73]1 of the Schedule.
1. Substituted by Act 5 of 2007 w.e.f. 1.4.2007.
Explanation V. – No tax shall be levied under this Act on any partner of a firm, which is engaged in any profession, trade or calling specified in Explanation IV above.
Explanation VI.- Notwithstanding anything contained in the Schedule, every branch of any self-employed assessee enumerated in any item of the Schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the Schedule]1.
KARNATAKA ACT NO 27 OF 2013
(First Published in the Karnataka Gazette Extra-ordinary on the Eighth day of March, 2013)
THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2013
(Received the assent of the Governor on the fifth day of March, 2013)
An Act further to amend certain taxation laws in force in the State of Karnataka.
Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty Fourth Year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the Karnataka Taxation Laws (Amendment) Act, 2013.
(2) It shall come into force with effect from the First day of April, 2013 (Section 16(1) Proviso is incorporated in the Principal Act)
2. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in section 16, in sub-section (1), the proviso shall be omitted.
3. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979),-
(1) in section 3, in sub-section (7), for the words “two lakh rupees”, the words “five lakh rupees” shall be substituted;
(2) in section 4, in sub-section (1), in clause (b), for the words “two lakhs rupees”, the words “five lakh rupees” shall be substituted.
KARNATAKA ACT NO 53 OF 2013
(First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of July, 2013)
THE KARNATAKA TAXATION LAWS (SECOND AMENDMENT) ACT, 2013
(Received the assent of the Governor on the Thirty First day of July, 2013)
An Act further to amend certain taxation laws in force in the State of Karnataka.
Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty Fourth year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the Karnataka Taxation Laws (Second Amendment) Act, 2013.
(2) It shall come into force with effect from the First day of August,2013.
2. Amendment of Karnataka Act 25 of 1957.- In the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), in section 4, after sub- section (12), the following shall be inserted, namely:-
“(13) Notwithstanding any clarification or any ruling given by the ‘Authority for Clarification and Advance Rulings’ under sub-section (7) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (2) of section 3-A, from the date of its publication in the official Gazette.” PT Schedule (Karnataka Profession Tax Slab Rate)
3. Amendment of Karnataka Act 30 of 1958.- In the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), in section 4-AA, in the table,
(i) in the entries relating to serial number (a), in column (3), for the words “one rupee and fifty paise”, the words “three rupees” shall be substituted; PT Schedule (Karnataka Profession Tax Slab Rate)
(ii) in the entries relating to serial number (b), in column (3), for the words “one rupee”, the words “two rupees” shall be substituted. PT Schedule (Karnataka Profession Tax Slab Rate)
4. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in the schedule, in the entries relating to serial number 4, in column (2), for the letters and figures “Rs. 36,000”, occurring in two places, the letters and figures “Rs. 1,20,000” shall respectively be substituted.
5. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), in section 12-C, after sub-section (2), the following shall be inserted, namely:-
“(3) Notwithstanding any clarification or any ruling given by the ‘Authority for Clarification and Advance Rulings’ under sub-section (1) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (7) of section 12, from the date of its publication in the official Gazette.” PT Schedule (Karnataka Profession Tax Slab Rate)
KARNATAKA ACT NO. 14 OF 2015
(First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of March, 2015)
THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2015
(Received the assent of the Governor on the thirty first day of March, 2015)
An Act further to amend certain taxation laws in force in the State of Karnataka.
Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty sixth year of the Republic of India, as follows.-
1. Short title and commencement.-(1) This Act may be called the Karnataka Taxation Laws (Amendment) Act, 2015.
(2) It shall come into force with effect from First day of April, 2015.
Section 3 and Schedule are Incorporated in the Principal Act ****
KARNATAKA ACT NO. 5 OF 2016
(First Published in the Karnataka Gazette Extra-ordinary on the thirty first day of March, 2016)
THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2016
(Received the assent of the Governor on the thirty first day of March, 2016)
An Act further to amend certain taxation laws in force in the State of Karnataka.
Whereas, it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty seventh year of the Republic of India, as follows.-
- Short title and commencement. – (1) This Act may be called the Karnataka Taxation Laws (Amendment) Act, 2016.
(2) It shall come into force with effect from First day of April 2016.
4. Amendment of Karnataka Act 35 of 1976.– In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976) in sub-section (3) of section 5 for the words “within thirty days of the receipt of the application” the words “within three days of the receipt of the application” shall be substituted. PT Schedule (Karnataka Profession Tax Slab Rate)
KARNATAKA ACT NO. 06 OF 2018
(First Published in the Karnataka Gazette Extra-ordinary on the 6th Day of March 2018)
THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2018
(Received the assent of the Governor on the 5th day of March 2018)
An Act further to amend the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976.
Whereas it is expedient to amend the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the sixty-ninth year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2018.
(2) It shall come into force from the first day of April, 2018. Section 3 and Schedule are Incorporated in the Principal Act. PT Schedule (Karnataka Profession Tax Slab Rate)
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