ೇಷ ಾಜ ಪ ೆ

¨sÁUÀ – 4J , 06 , 2023 ( , 16, , 1945) . 177

Part – IVA BENGALURU, SATURDAY, 06, MAY, 2023 ( Vaishakha , 16, SHAKAVARSHA, 1945) No. 177

GOVERNMENT OF KARNATAKA
No. FD 06 CPT 2023 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 06.05.2023
REMOVAL OF DIFFICULTIES ORDER (01/2023)
WHEREAS, sub-section (1) of section 6-A of the Karnataka Tax on Professions, Trades,
Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) (hereinafter in this Order referred
to as the said Act) mandates every employer registered under this Act to furnish, within twenty
days of expiry of the month, a statement showing therein the salary and wages paid by him and the
amount of tax deducted by him in respect thereof during the month immediately preceding that
month.
Whereas, sub-section (1) of section 10 of the said Act mandates every enrolled person to
pay the tax payable by him under the said Act and file his return before the assessing Authority, in
such form as may be prescribed. Sub-section (2) of section specifies that the enrolled persons shall
make the payment of tax due for each year as under:
(a) In respect of person who stands Before the 30th April of that year
enrolled before the commencement
of a year
(b) In respect of person who is enrolled Within one month from the date of
after the commencement of a year enrolment
Whereas, the Federation of Karnataka Chambers of Commerce and Industry have
represented that payment of Professional Tax is being delayed due to technical glitches in the
Professional Tax portal and hence it has become difficult for the registered persons and enrolled
persons to file the returns and make the payment of tax within the time limit specified above and
there is requirement to remove this difficulty by extending the time limit for filing of the returns
and making such payment.
WHEREAS, section 34 of the said Act provides that in case of any difficulty arises in giving
effect to the provisions of the Act, the Government may, by notification, make such provisions, not
inconsistent with this Act, as appears to it to be necessary or expedient for removing the difficulty.

(1)
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297

2
NOW, THEREFORE, in exercise of the powers conferred by section 34 of the Karnataka Tax
on Professions, Trades, Callings and Employments Act, 1976, the Government of Karnataka,
hereby makes the following Order, to remove the difficulties, namely:-
1. Short title.-This Order may be called the Karnataka Tax on Professions, Trades, Callings
and Employments (Removal of Difficulties) Order, 2023.

2. For the removal of difficulties, the following are that, -

(1) In section 6-A of the said Act, in sub-section (1), after the proviso, the following proviso
shall be inserted, namely:-
“Provided further that for the month of April 2023, the statement shall be submitted on
or before 31st day of May, 2023.”

(2) In section 10 of the said Act, in sub-section (2), the following provision shall be inserted,
namely:-

“Provided that for the Financial year 2023-24, in respect of person who stands
enrolled before the commencement of the said year, the payment of the amount of tax
due shall be paid before 31st day of May, 2023.”

By Order and in the name

of the Governor of Karnataka,
(KAVITHA L.)
Under Secretary to Government,
Finance Department (C.T-1)

ಮುದ ಕರು ಾಗೂ ಪ ಾಶಕರು:- ಸಂಕಲ ಾ ಾ ಗಳ , ಕ ಾ ಟಕ ಾಜ ಪತ , ಸ ಾ ೇಂದ ಮುದ ಾಲಯ, ೆಂಗಳ ರು

Digitally signed by S VISWANATH

S VISWANATH
DN: c=IN, o=CENTRE FOR E-GOVERNANCE, ou=DEPARTMENT OF PRINTING AND
STATIONERY,
2.5.4.20=2c0cbde0e29f8eb18122aebe74c522a5cd39857a2df95a44aa19942062762340,
postalCode=560001, st=KARNATAKA,
serialNumber=235D81DF095D73ECC69DB0A14922B3114FB5342226405A2831B50BDB
B3C320E2, cn=S VISWANATH
Date: 2023.05.08 17:28:35 +05'30'