Commissioner of Commercial Taxes, Karnataka, has issued a notification under the fourth proviso to Sub-section (1) of Section 10 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, exempting specified classes of enrolled persons from furnishing returns, subject to production of supporting documents as specified in the notification.

The following classes of enrolled persons are exempted from furnishing returns, subject to the documents specified against each:

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 with 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 — Disability Certificate issued by the Head of the Orthopaedic Department, Government Civil Hospital in the State (already prescribed in Notification 2/2023).
5. Individual person having single child and who has undergone sterilisation operation — Certificate issued by the District Surgeon, Government Civil Hospital (already prescribed in Notification 2/2023).
6. Ex-serviceman other than those covered under Serial No. 1 of the Schedule of KTPTC & E Act — 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 — Certificate/documents issued under Section 12AB of the Income Tax Act, 1961.
8. Institutes teaching Kannada or English shorthand or typewriting — Recognition certificate issued by the concerned Competent Authority of the Education Department.
9. Persons running educational institutions, tutorial colleges and institutions teaching shorthand or typewriting, excluding professional and technical educational institutions — Recognition certificate issued by the concerned Competent Authority of the Education Department.
10. Persons running educational institutions in respect of their branches teaching classes up to twelfth standard or pre-university education — Recognition certificate issued by the concerned Competent Authority of the Education Department.

The classes of enrolled persons at Serial Numbers 1, 4, 5, 6, 7, 8, 9 and 10 are required to furnish the prescribed documents one-time only. The classes at Serial Numbers 2 and 3 are required to furnish such documents every year, as applicable.

All documents specified in Column (3) of the Table shall be furnished through the online E-Prerana portal (ptax.karnataka.gov.in).