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| PT2007-03 |
NOTIFICATION |
No.
FD 166 CSL 2007, dated: 30.08.2007 |
Whereas
the draft of the following rules further to amend the Karnataka Tax on
Professions, Trades, Callings and Employments Rules, 1976 was published
as required by section 33 of the Karnataka Tax on Professions, Trades,
Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) in notification
No. FD 166 CSL 2007, dated 28th May, 2007, in Part IV-A of the Karnataka
Gazette (Extraordinary), No.733, dated 28th May, 2007 inviting objections
or suggestions from all the persons likely to be affected thereby and
notice was given that the said draft will be taken into consideration
after fifteen days from the date of publication in the official Gazette.
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| And, whereas
the said Gazette was made available to the public on 28h May, 2007. |
| And, whereas
no objections and suggestions have been received on the said draft. |
Now,
therefore in exercise of the powers conferred by section 33 of the Karnataka
Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka
Act 35 of 1976), the Government of Karnataka hereby makes the following
rules, namely:- |
RULES |
| 1.
Title and commencement.- |
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(1)
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These
rules may be called the Karnataka Tax on Professions, Trades, Callings
and Employments (Amendment) Rules, 2007. |
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(2) |
They
shall be deemed to have come into force with effect from the first
day of April, 2007. |
| 2.Amendment
of Rule 3.- |
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In the
Karnataka Tax on Professions, Trades, Callings and Employments Rules,
1976 (hereinafter referred to as the said rules), in rule 3, in sub-rule
(1), for the second proviso, the following shall be substituted, namely:- |
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“Provided
further that any assessee having more than one place of work coming
within the jurisdiction of different assessing authorities may make
a single application in respect of all such places to the assessing
authority having jurisdiction over his principal place of work.” |
| 3.
Amendment of Rule 19.- |
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In rule
19 of the said rules, |
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(1) |
in the
heading, after the words “of tax”, the words “filing
of returns” shall be inserted; |
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(2) |
after
sub-rule (3), the following sub-rule shall be inserted, namely:- |
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“(3-A)Every
enrolled person liable to pay tax shall furnish to the assessing authority
within the time limit as specified in sub-section (2) of section 10,
a return in Form 4-A.”; |
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(3) |
in sub-rule
(5), |
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(i)in
clause (a), for the words “the insurance company or bank or
other financial institution” wherever they occur, the words
“the person” shall be substituted; |
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(ii)in
clause (i), for the words “an insurance company or a bank or
other financial institution”, the words “a person”
shall be substituted. |
| 4.Amendment
of Form 1.- |
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In
Form 1 of the said rules, for serial number 2 and entries relating
thereto, the following shall be substituted, namely:- |
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“2. |
(i)
Nature of the profession, trade, etc.: |
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(ii)
Date of commencement of profession, trade, etc.: |
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(iii)Full
postal address and telephone Nos. of the main place of work: |
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(iv)Full
postal address and telephone Nos. of any additional place/s of work:
” |
| 5.
Amendment of Form 4.- |
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In Form
4 of the said rules, for the words “on or before the 30th September
of every year / on or before”, the words “or at any higher
rate payable as per the Schedule after the issue of the certificate
on or before 30th April of every year” shall be substituted.
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| 6.
Insertion of new Form 4-A.- |
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After
Form 4 of the said rules, the following form shall be inserted, namely:- |
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| “FORM
4-A |
| [See
Rule 19(3-A)] |
| Return
to be furnished by an enrolled person / employee under section 10(1)
of the Karnataka Tax on Professions, Trades, Callings and Employments
Act, 1976. |
| I. |
1. |
Return for the year ending on |
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2. |
Name
of the enrolled person |
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3. |
Full
address and Telephone No. |
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4. |
Enrollment
Certificate No. |
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5. |
Profession,
Trade, etc. (specify) : |
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6. |
Amount
of tax payable / paid vide Ch. No.___________ Date_____________ on
________ Bank / Cash Receipt No._______________ Date_____________ |
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| II.
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Details
of exemption claimed in respect of any partners who have paid tax
in other firms or exempt senior citizens or in any other capacity: |
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1. |
Name
of the person |
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2. |
Full
address and Telephone No. |
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3. |
Class
of enrolled person (whether individual, partnership firm,
company and others, etc.) (Specify): |
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4. |
Enrollment
Certificate No. |
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5. |
VAT
No. |
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6. |
Payment
details, cheque No./ Cash receipt No. |
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7. |
Office
in which the payment is made. |
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| I, …………………certify
that the information furnished above is true to the best of my knowledge
and belief. |
| Place:
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| Date: |
Signature
and Designation” |
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| 6.
Amendment of Form 5-A.- |
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| In Form 5-A
of the said rules, for item (5) and entries relating thereto, the following
shall be substituted, namely:- |
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| “5.Number
of employees during the month or quarter in respect of whom the tax is payable
is as under:- |
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Employees
whose monthlySalary or wages or both are |
Number
of employees |
Rate
of tax per month |
Amount
of
tax deducted |
| (a) |
Less
than Rs.3000 |
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Exempted
- |
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| (b) |
Not
less than Rs.3,000
but less than Rs.5,000 |
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Rs.30.00 |
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| (c)
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Not
less than Rs.5,000 but less than Rs.8,000 |
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Rs.60.00 |
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| (d)
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Not
less than Rs.8,000
but less than Rs.10,000 |
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Rs.100.00 |
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| (e) |
Not
less than Rs.10,000
but less than Rs.15,000 |
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Rs.150.00 |
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| (f) |
Not
less than Rs.15,000 and above |
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Rs.200.00” |
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| 7.
Amendment of Form 24.- |
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In
Form 24 of the said rules, for item 3 and entries relating thereto,
the following shall be substituted, namely:- |
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“3.No.
of persons during the month in respect of whom tax is deducted: |
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| Sl.No. |
Class
of persons (specify, whether agent, salary earner, etc.) |
Tax
payable |
No.
of such persons |
Amount
of tax deducted" |
| 1 |
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| 2 |
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| 3 |
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Total
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Interest,
if any, payable |
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Grand
Total |
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| 8.Amendment
of Form 25.- |
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In
Form 25 of the said rules, for item 2 and entries relating thereto,
the following shall be substituted, namely:- |
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“2. |
(i)
Name and full address of the person (specify the class of person)
from whom
tax is deducted : |
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(ii)
Enrolment certificate No. of the person: ” |
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