Act Info:
Preamble 1 - KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976
Section 1 - Short title, extent and commencement
Section 2 - Definitions
Section 3 - Levy and charge of tax
Section 3A - OMITTED
Section 4 - Employer's liability to deduct and pay tax on behalf of employees
Section 5 - Registration and enrolment
Section 6 - Return
Section 6A - Payment of tax in advance
Section 7 - Assessment of employer 1[or person]
Section 7A - Self-assessment in the case of certain employers
Section 8 - Rectification of mistakes
Section 9 - Assessment of escaped tax
Section 10 - Payment of Tax by enrolled persons
Section 11 - Consequences of failure to deduct or to pay tax
Section 12 - Penalty for non-payment of tax
Section 13 - Recovery of tax, etc
Section 14 - Authorities for implementation of the Act
Section 14A - Instruction to subordinate authorities
Section 15 - Appointment of collecting agents
Section 16 - Appeals
Section 17 - Appeal to the Appellate Tribunal
Section 18 - Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner
Section 18A - Revision by High Court in certain cases
Section 19 - Accounts
Section 20 - Special mode of recovery
Section 21 - Production and inspection of accounts and documents and search of premises
Section 22 - Refunds
Section 23 - Offences and penalties
Section 24 - Offences by companies
Section 25 - Power to transfer proceedings
Section 26 - Compounding of offences
Section 27 - Powers to enforce attendance, etc
Section 28 - Bar of suits etc
Section 28A - Appearance before any authority in proceedings
Section 29 - Power to exempt
Section 30 - Local authorities not to levy profession tax.
Section 31 - Cesses not to be levied in certain cases
Section 32 - Grants to local authorities for loss of revenue
Section 33 - Power to make rules
Section 34 - Power to remove difficulties
Schedule I - SCHEDULE