Government of Karnataka
Notification under Professional Tax Act
No. FD 03 CPT 2020 Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru dated: 16.04.2020
REMOVAL of DIFFICULTIES ORDER (01/2020)
WHEREAS, sub-section (1) of section 6-A of the Karnataka Tax on Professions, Trades, Callings an d Employments Act, 1976 (Karnataka Act 35 o f 1976) (hereafter in this Order referred to as the said Act) mandates every employer registered under this Act t o furnish, within twenty days of expiry of the month, a statement showing therein the salary and wages paid by him an d 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 t o pay the tax payable by him under the said Act and file his return before the assessing authority, in such form as ma be prescribed. Sub-section (2) of section specifies that the enrolled persons shall make the payment of tax due or each year as under
| (a) in respect of a person who stands enrolled before the commencement of a year | Before the 30th April of that year |
| (b) in respect of a person who is enrolled after the commencement of a year | Within one month from the date of enrollment |
Whereas due to the panemic of Corona Covid-19 virus and the consequential lock down, it has become difficult to for the registered persons and enrolled persons to file the returns and make payment of tax within the time limit specified above an there is a 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 any difficulty arises in giving effect to the provisions of this 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.
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, here by 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, 2020.
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 also that for the month of March 2020, the statement
shall be submitted on or before 20th day of May, 2020.”
(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 2020-21, in respect of a person
who stands enrolled before the commencement of the said year, the
payment of the amount of tax due shall be paid before the 30th day
of May, 2020.”
By Order and in the name of the
Governor of Karnataka,
(K. SAVITHRAMMA)
Under Secretary to Government,
Finance Department (C.T.-1).
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