The Government of Karnataka, through the Commissioner of Commercial Taxes, on April 1, 2026, issued a notification under Section 10(1) of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, granting exemption from filing returns to specified classes of enrolled persons. The exemption is subject to submission of prescribed supporting documents.
The notification covers categories such as senior citizens above 60 years, small transport vehicle owners, persons with disabilities (minimum 40% disability), individuals with a single child who have undergone sterilization, ex-servicemen, charitable hospitals below taluk level, and certain educational institutions. Each category is required to furnish specific documents such as age proof, affidavits, disability certificates, or recognition certificates issued by competent authorities.
It is further clarified that certain categories (such as senior citizens, disabled persons, ex-servicemen, and educational institutions) are required to submit documents only once, whereas transport-related categories must furnish documents annually. All such documents are to be submitted online through the E-Prerana portal for claiming the exemption.
[Notification No. PT/CR./09/2025-26]
