The Government of Karnataka on March 18, 2026, issued the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Bill, 2026, further to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976.
In section 10, in sub-section (1), after the second proviso, the following provisos shall be inserted, namely: -
“Provided also that, every enrolled person who has paid the tax payable by him under this Act for a year shall be deemed to have furnished the return for that year.
Provided also that, the Commissioner may, by notification, exempt any class of enrolled persons from furnishing the return, subject to such conditions and safeguards as may be specified in such notification.”
[LA Bill No. 08 of 2026]
