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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.
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.-
  (1) These rules may be called the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2007.
  (2) They shall be deemed to have come into force with effect from the first day of April, 2007.
2.Amendment of Rule 3.-
    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:-
  “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.-
    In rule 19 of the said rules,
  (1) in the heading, after the words “of tax”, the words “filing of returns” shall be inserted;
  (2) after sub-rule (3), the following sub-rule shall be inserted, namely:-
    “(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.”;
  (3) in sub-rule (5),
    (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;
    (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.-
  In Form 1 of the said rules, for serial number 2 and entries relating thereto, the following shall be substituted, namely:-
  “2. (i) Nature of the profession, trade, etc.:
    (ii) Date of commencement of profession, trade, etc.:
    (iii)Full postal address and telephone Nos. of the main place of work:
    (iv)Full postal address and telephone Nos. of any additional place/s of work: ”
5. Amendment of Form 4.-
    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.
6. Insertion of new Form 4-A.-
    After Form 4 of the said rules, the following form shall be inserted, namely:-
“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
 
  2. Name of the enrolled person  
  3. Full address and Telephone No.  
  4. Enrollment Certificate No.  
  5. Profession, Trade, etc. (specify) :  
  6. Amount of tax payable / paid vide Ch. No.___________ Date_____________ on ________ Bank / Cash Receipt No._______________ Date_____________  
II. 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:
  1. Name of the person  
  2. Full address and Telephone No.  
  3. Class of enrolled person (whether individual, partnership firm,
company and others, etc.) (Specify):
 
  4. Enrollment Certificate No.  
  5. VAT No.  
  6. Payment details, cheque No./ Cash receipt No.  
  7. Office in which the payment is made.  
I, …………………certify that the information furnished above is true to the best of my knowledge and belief.
Place:  
Date: Signature and Designation”
6. Amendment of Form 5-A.-  
In Form 5-A of the said rules, for item (5) and entries relating thereto, the following shall be substituted, namely:-  
“5.Number of employees during the month or quarter in respect of whom the tax is payable is as under:-  

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   Exempted -  
(b) Not less than Rs.3,000
but less than Rs.5,000
  Rs.30.00  
(c) Not less than Rs.5,000 but less than Rs.8,000   Rs.60.00  
(d) Not less than Rs.8,000
but less than Rs.10,000
  Rs.100.00  
(e) Not less than Rs.10,000
but less than Rs.15,000
  Rs.150.00  
(f) Not less than Rs.15,000 and above   Rs.200.00”  
 
7. Amendment of Form 24.-
  In Form 24 of the said rules, for item 3 and entries relating thereto, the following shall be substituted, namely:-
  “3.No. of persons during the month in respect of whom tax is deducted:
Sl.No. Class of persons (specify, whether agent, salary earner, etc.) Tax payable No. of such persons Amount of tax deducted"
1        
2        
3        
Total
     
Interest, if any, payable
     
Grand Total
     
8.Amendment of Form 25.-
  In Form 25 of the said rules, for item 2 and entries relating thereto, the following shall be substituted, namely:-
  “2. (i) Name and full address of the person (specify the class of person) from whom
tax is deducted :
    (ii) Enrolment certificate No. of the person: ”
 
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