Notification / Circular No.: DPAL 08 SHASANA 2026 dated March 27,2026
Applicable Act / Rule: The Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976
Applicable Section / Rule: Section 10
Effective Date: April 01, 2026
The Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 mandates enrolled persons to pay tax and furnish annual returns. Under existing provisions, return filing is required even where full tax liability has already been discharged for the year, resulting in additional compliance burden. This amendment seeks to simplify compliance requirements and reduce procedural obligations for enrolled persons.
In section 10, in sub-section (1), after the second proviso, the following provisos shall be inserted:
“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.”
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