The KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976
karnataka · 1976
- S. 1Substituted by Act 13 of 1986 w
- S. 2Sub-sections (1) to (6) substituted by Act 11 of 1993 w
- S. 3Levy and charge of tax
- S. 3AOmitted
- S. 4Amendment of Karnataka Act 35 of 1976
- S. 5Amendment of Karnataka Act 27 of 1979
- S. 6Inserted by Act 22 of 2026 w
- S. 6APayment of tax in advance
- S. 7Substitution of Schedule
- S. 7AOmitted
- S. 8Rectification of mistakes
- S. 9Assessment of escaped tax
- S. 10Payment of Tax 1[and filing of return]1 by enrolled persons 2[and deduction of tax in the case of certain enrolled pers
- S. 11Consequences of failure to deduct or to pay tax
- S. 12Penalty for non-payment of tax
- S. 13—
- S. 14Authorities for implementation of the Act
- S. 14AInstruction to subordinate authorities
- S. 15Appointment of collecting agents
- S. 16Appeals
- S. 17Appeal to the Appellate Tribunal
- S. 18Revision by Commissioner 1[Additional Commissioner, Joint Commissioner and Deputy Commissioner]1
- S. 18ARevision by High Court in certain cases
- S. 19Accounts
- S. 20Special mode of recovery
- S. 21Production and inspection of accounts and documents and search of premises
- S. 22Refunds
- S. 23Offences and penalties
- S. 24Offences by companies
- S. 25Power to transfer proceedings
- S. 26Compounding of offences
- S. 27Powers to enforce attendance, etc
- S. 28Bar of suits etc
- S. 28A—
- S. 29Power to exempt
- S. 30Local authorities not to levy profession tax
- S. 31Cesses not to be levied in certain cases
- S. 32Grants to local authorities for loss of revenue
- S. 33Power to make rules
- S. 34Power to remove difficulties
- S. 2026(2) It shall come into force with effect from the first day of April, 2026