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KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 NOTIFICATION
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Body

Office of the Commissioner of

Commercial Taxes in Karnataka,

Gandhinagar, Bangalore-5 60009,

Notification No.PT.CR-01/l1-12 Dated: 15th April, 2011

NOTIFICATION-IV

In exercise of the powers conferred by the second proviso to sub-section (I) of Section 6-A of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), it is hereby notified with immediate effect that from the year commencing on the First day of April, 2011, every employer registered under said Act shall submit the statement prescribed in Form 5-A and shall also pay the tax payable by him, electronically through internet in the following manner:

(1) Every such employer shall login to the website http://ctax.kar.nic.in or http://pt.kar.nic.in and proceed to submit the statement by entering the following details with the help of instructions contained in the website.

(2) User name and password may be collected from the concerned Profession Tax Office, if it has not been done so.

1. Amount of tax payable for the month or quarter ending on ............................................

2. Name of the employer ............................................

3. Address ............................................

4. Registration Certificate No ............................................

5. Number of employees during the month or quarter in respect of whom the tax is payable is as under:-

Employees whose monthly salary or wages or both Number of employees Rate of Tax per month Amount of Tax deducted
      (1)
    (2)
    (3)
    (4)
(a) Not less than Rs. 10,000 but less than Rs. 15,000   Rs.150  
(b) Not less than Rs. 15,000 and above   Rs.200  
            Total
     
      Add interest if any payable under Section 11 (2) of the Act
 
                    Grand Total
 
Payment details

(3) If the person opts for electronic payment of tax, he shall choose the corresponding option and proceed to pay the tax and submit the statement. If the statement is not filed on or before the 20 day after the expiry of the relevant month or quarter, then such person shall pay interest due along with the tax.

(4) The above person opting for electronic payment after making the payment electronically, may then proceed to take from his computer a print of the statement filed by him.

(5) In case of a person not opting for electronic payment, after submission of the requisite information including the details of instrument of payment, the computer would generate and display a unique number. The person should note down this number and quoting such number, he should submit the instrument of payment in the office of the jurisdictional Profession Tax Officer and get it acknowledged through computer. The payment of tax shall be made on or before the 20th day after the expiry of the relevant month and if the payment of tax is made after 20 day, then such payment shall be made along with any interest due.

(6) The Profession Tax Officer shall verify the contents of the instrument with reference to the details furnished electronically, before acknowledging the payment.

(7) After such payment, using the unique number generated after submission of the statement, the person shall proceed to take from his computer a print of the statement filed by him along with an acknowledgment for having paid the tax.

(PRADEEP SINGH KHAROLA)

Commissioner of Commercial Taxes

(Karnataka)