KTPTCE ActKarnataka1976
The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
An Act to provide for the levy and collection of tax on professions, trades, callings and employments in the State
1976 का अधिनियम संख्या 35
- धाराएँ
- 20
विषय-सूची
- 1Short title, extent and commencement
- 2Definitions
- 3Levy and charge of tax
- 3A[ [Omitted by Act 3 of 1998 w.e.f. 1.4.1998]
- 4Employer's liability to deduct and pay tax on behalf of employees
- 5Registration and enrollment
- 6[ Return. [Sections 6, and 6A substituted by Act 6 of 1995 w.e.f. 1.4.1995]
- 6APayment of tax in advance
- 7Assessment of employer [or person] [Inserted by Act 18 of 1994 w.e.f. 1.4.1994]
- 8Rectification of mistakes
- 9Assessment of escaped tax
- 10Payment of Tax [and filing of return] [Inserted by Act 5 of 2007 w.e.f. 1.4.2007] by enrolled persons [and deduction of tax in the case of certain enrolled persons] [Inserted by Act 5 of 2006 w.e.f. 1.4.2006]
- 11Consequences of failure to deduct or to pay tax
- 12Penalty for non-payment of tax
- 13[ Recovery of tax and other amounts and period of limitation for recovery of tax. [Substituted by Act 5 of 2006 w.e.f. 1.4.2006]
- 14Authorities for implementation of the Act
- 14A[ Instruction to subordinate authorities. [Inserted by Act 5of 1996 w.e.f. 1.4.1996]
- 15Appointment of collecting agents
- 16Appeals
- 17Appeal to the Appellate Tribunal