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State of Karnataka - Section

Section 34 in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

34. Power to remove difficulties.

- If any difficulty arises in giving effect to the provisions of this Act, the State Government, may by notification, make such provisions, not inconsistent with this Act, as appears to it to be necessary or expedient for removing the difficulty[Schedule [Schedule including the explanations substituted by Act 7 of 2003 w.e.f. 1.4.2003][See Section 3(2)]
Sl. No. Class of persons Rate of tax
1. Salary or wageearners whose salary or wage or both, as the case may be, for amonth is,-(a)[ (X X X)] [Omitted by Act 6 of 2008 w.e.f.1.8.2008](b)[(X X X)] [Omitted by Act 7 of 2009 w.e.f.1.4.2009](c)[(X X X)] [Omitted by Act 7 of 2009 w.e.f.1.4.2009](d)[(X X X)] [Omitted by Act, 14 of 2015 w.e.f 01.04.2015](e) Rs.15,000 and above [(X X X)] [Omitted by Act 6 of 2008 w.e.f. 1.8.2008][(X X X)] [Omitted by Act 7 of 2009 w.e.f.1.4.2009][(X X X)] [Omitted by Act 7 of 2009 w.e.f.1.4.2009][(X X X)] [Omitted by Act, 14 of 2015 w.e.f 01.04.2015]Rs.200 per month
2. [ [Substituted Act by 11 of 2005 w.e.f. 1.4.2005] Legal practitionersincluding Solicitors and Notaries Public:-(a) in the BangaloreUrban Agglomeration where standing in the profession is-(i) less than 10years(ii) 10 years or morebut less than 20yearsNil(iii) 20 years ormore(b) in any other areain the State is-(i) less than 10years(ii) 10 years or morebut less than 20 years(iii) 20 years or more NilRs.1500 per annumRs.2500 per annumRs.1000 per annumRs.1500 per annum]
3. Technical andProfessional Consultants other than those mentioned elsewhere inthe Schedule but including plumbing and Tax consultants:-(a) in the BangaloreUrban Agglomeration where standing in the profession is-(i) less than 2 years(ii) 2 years or morebut less than 5 years(iii) 5 years or morebut less than 10 years(iv) 10 years or more(b) in any other areain the State is-(i) less than 2 years(ii) 2 years or morebut less than 10 years(iii) 10 years or more NilRs.1000 per annumRs.1500 per annumRs.2500 per annumNilRs.1000 per annumRs.1500 per annum
4. (i) Chief Agents,Principal Agents, Special Agents, Insurance Agents and Surveyorsor Loss Assessors registered or licensed under the Insurance Act,1938 (Central Act IV of 1938) whose annual income is not lessthan[Rs.1,20,000] [Substituted by Act 53 of 2013 w.e.f. 01.08.2013](ii) Pigmy Agents orUTI Agents whose annual income is not less than[Rs. 1,20,000] [Substituted by Act 53 of 2013 w.e.f. 01.08.2013]Explanation.- For thepurpose of this item income shall be deemed to be the commissionor any other remuneration by whatever name called, earned by theperson as such Chief Agent, Principal Agent, Special Agent,Insurance Agent, Survey or Loss Assessor or Pigmy Agents or UTIAgents. Rs.1500 per annumRs. 1000 per annum
6. MedicalPractitioners, including Medical Consultants (other thanpractitioners of Ayurvedic, Homeopathic and Unani Systems ofmedicines), Dentists, Radiologists, Pathologists and personsengaged in other similar professions or callings of apara-medical nature:-(a) in the BangaloreUrban Agglomeration where standing in the profession is-(i) Less than 2 years(ii) 2 years or morebut less than 5 years(iii) 5 years or more(b) in any other areain the State-(i) Less than 2 years(ii) 2 years or morebut less than 5 years(iii) 5 years or morebut less than 10 years(iv) 10 years or more NilRs.1000 per annumRs.2500 per annumNilRs.1000 per annumRs.1500 per annumRs.2500 per annum
7 Engineers, RCCConsultants, Architects and Management Consultants-(a) in the BangaloreUrban Agglomeration where standing in the profession is-(i) Less than 2 years(ii) 2 years or morebut less than 5 years(iii) 5 years or more(b) in any other areain the State-(i) Less than 2 years(ii) 2 years or morebut less than 10 years(iii) 10 years or more NilRs.1000 per annumRs.2500 per annumNilRs.1000 per annumRs.1500 per annum
8. Members of Stock-Exchanges recognized under theSecurity Contracts (Regulation) Act, 1956 Rs.2500 per annum
9. Estate agents orbrokers,(i) in BangaloreUrban Agglomeration,(ii) in any otherarea in the State(a) Income tax payees(b) Other than (a) above Rs. 2500 per annumRs. 1500 per annumRs. 1000 per annum
10. [ [Substituted by Act 06 of 2018. W.e.f 01.04.2018] Contractors executing works contract as definedunder the Karnataka Goods and Services Tax Act, 2017 where thetotal consideration in relation to the supply of goods orservices or both in a year is Rs. 20 lakhs and above. Rs. 2500 per annum]
11. (i) Race horse ownersand trainers licensed by the turf clubs.(ii) Jockeys licensedby the turf clubs / race clubs-(a) in case ofApprentice Jockeys(b) other than (a)above(iii) Bookmakers licensed by turf clubs Rs. 2500 per annumRs. 1000 per annumRs. 2500 per annumRs. 2500 per annum
12. Self-employed personsin the motion picture industries as follows:(a) Directors, Actorsand Actresses (excluding Junior Artists), Playback Singers,recordists, editors(i) Income tax payees(ii) other than (i)above(b) Cameramen and still photographers Rs. 2500 per annumRs. 1500 per annumRs. 900 per annum
13. [ [Substituted by Act 06 of 2018 w.e.f 01.04.2018] Persons registered or liable to be registeredunder the Karnataka Goods and Services Tax Act, 2017 where thetotal consideration in relation to the supply of goods orservices or both in a year is Rs.20 lakhs and above. Rs. 2500 per annum]
14. Occupier of factories as defined under theFactories Act, 1948 Rs. 1000 per annum
15. Employers ofestablishments defined under the Karnataka Shops and CommercialEstablishments Act, 1961,-(i) Where there areno employees(ii) Where not morethan 5 employees are employed(iii) Where more than5, but not more than 10 employees are employed(iv) Where more than 10 employees are employed NilRs. 1000 per annumRs. 1500 per annumRs. 2500 per annum
16. Owners of Oil Pumps and Service stations Rs. 2500 per annum
17. (i) Licensedwholesale dealers of liquors other than toddy and arrack(ii) Licensed imported foreign liquor vendorsother than those specified in (i) above. Rs. 2500 per annumRs. 2500 per annum
18. (i) Owners ofresidential hotels or lodging houses having less than 20 rooms(ii) Owners of residential hotels or lodginghouses having 20 rooms or more Rs. 1500 per annumRs. 2500 per annum
19 (i) Owners of cinematheatres but excluding touring talkies.(ii) Owners oftouring talkies(iii) Owners of video parlours Rs.2500 per annumRs.1500 per annumRs. 1000 per annum
20 [Owners of transport vehicles(other thanauto rickshaws) run on their own or through others under permitsgranted] [Substituted by Act 5 of 2006 w.e.f. 1.4.2006]under the Motor Vehicles Act,1988.-(a) owning only onevehicle(b) owning more than one vehicle Rs. 1000 per annumRs. 2500 per annum
21. Money lenders licensed under the Karnataka MoneyLenders' Act, 1961 Rs. 2500 per annum
22. Individuals or institutions conducting chitfunds Rs. 2500 per annum
23. Cooperative Societiesregistered under the Karnataka Cooperative Societies Act andengaged in any profession, trade or calling.-(i) State levelsocieties(ii) Cooperativesugar factories, spinning mills and banks(iii) District levelsocieties(iv) Below district level but not below taluklevel societies Rs. 2500 per annumRs. 2500 per annumRs. 1500 per annumRs. 1000 per annum
24. Banking companies asdefined in the Banking Regulations Act, 1949[Explanation. - For thepurpose of this entry, 'banking companies' shall include any bankwhose operations are governed by the provisions of the BankingRegulation Act,1949 (Central Act 10 of 1949).] [Shall be deemed to have been inserted by Act 6 of 2008 w.e.f. 1.4.2003] Rs. 2500 per annum
25. Companies registered under the Companies Act,1956 and engaged in any profession, trade or calling. Rs. 2500 per annum
26. Each partner of a firm engaged in anyprofession, trade or calling. Rs. 1000 per annum
27. [ [Omitted by Act 06 of 2018 w.e.f 01.04.2018] XXX] XXXXXX
28. Photo laboratories,film processing laboratories and photo studios.-(i) in the BangaloreUrban Agglomeration or within the Municipal limits of DistrictHeadquarters/Town(ii) in any other area in the State Rs. 1500 per annumRs. 500 per annum
29. (a) Nursing home andhospital other than those run by the State or Central Government.(b) Pathologicaltesting laboratories and X-ray clinics.-(i) in the BangaloreUrban Agglomeration or within the Municipal limits of DistrictHeadquarters / town(ii) in any other area in the State. Rs. 2500 per annumRs. 2500 per annumRs. 1000 per annum
30 Beauty parlours, drycleaners and interior decorators-(i) in the BangaloreUrban Agglomeration or within the Municipal limits of DistrictHeadquarters / town(ii) in any other area in the State. Rs. 1500 per annumRs. 1000 per annum
31. Film distributors Rs. 2500 per annum
32. (a) Travel agents notfalling under sub-item(b) below.-(i) in the BangaloreUrban Agglomeration or within the Municipal limits of DistrictHeadquarters/Town(ii) in any otherarea in the State.(b) Air travel agents Rs. 1500 per annumRs. 1000 per annumRs. 2500 per annum
33. Journalists Rs. 1000 per annum
34. Advertising firms / agencies Rs. 2500 per annum
35. Persons using photocopying machines for jobworks Rs. 1000 per annum
36. Video cassette librabries Rs. 1000 per annum
37. Educational Institutions and Tutorial Collegesor Institutes (other than those owned by the State or CentralGovernment or Institutions teaching Kannada or English shorthandor typewriting). Rs. 2500 per annum
38. Persons owning /running STD/ISD/FAX Booths other than those owned / run byGovernment or physically handicapped persons.-(i) In the BangaloreUrban Agglomeration or within the Municipal limits of DistrictHeadquarters/Town(ii) In any other area in the State. Rs. 600 per annumRs. 300 per annum
39. Persons providingentertainment using Dish Antennae and Cable TV-(i) In the BangaloreUrban Agglomeration or within the Municipal limits of DistrictHeadquarters/Town(ii) In any other area in the State. Rs. 1500 per annumRs. 1000 per annum
40. Property Developers including Land Developersand Building / Flat Developers Rs. 2500 per annum
41. Persons owning /running,(a) ComputerInstitutes selling time,(b) Computer Training Institutes / DrivingInstitutes / Technical Training Institutes Rs. 2500 per annumRs. 1500 per annum
42. Persons owning Marriage Halls / Kalyana Mantaps. Rs. 2500 per annum
43. Owners of bars and restaurants within the limitsof City Municipal Corporation. Rs. 2500 per annum
44. Licence Holders ofdistilleries, bottling units and vending of arrack (other thansub lessees)(a) Cinematographfilm processors.(b) Owners of outdoor film shooting units Rs. 2500 per annum 45Rs. 2500 per annumRs. 2500 per annum
[46 [Substituted by Act 06 of 2018. w.e.f 01.04.2018] Persons licensed or approved as contractors bythe Railways, State or Central Government, Corporations, Localauthorities or any other persons or Agency namely contractorsconstructing roads, dams, canals, bridges, culverts includingcivil or masonry work, railway sleeper contractors, forestcontractors and electrical contractors where the totalconsideration in relation to the supply of goods or services orboth under the Karnataka Goods and Services Tax Act, 2017 in ayear is Rs.20 lakhs and above. Rs. 2500 per annum ]
47 Transport contractors including forwarding andclearing agents Rs. 2500 per annum
48 Bankers who are financing the trade againsthundies or other securities by way of short term advance oninterest. Rs. 1500 per annum
49 (a) AuthorisedAssistant recognized by Stock Exchange(b) Stock brokers, sub-brokers recognized by theStock Exchange Board of India Rs. 1000 per annumRs. 2500 per annum
50 Persons running weigh bridges Rs. 1000 per annum
51 (a) Persons operatingcourier service(b) Agents of courierservice.-(i) in BangaloreUrban Agglomeration(ii) in any other area in the State. Rs. 2500 per annumRs. 600 per annumRs. 300 per annum
 
52 Persons operating wireless services includingpagers service. Rs. 2500 per annum
53 (a) Persons operatingmobile telephone service(b) Persons providinginternet service running internet cafes, information kiosks.(c) Persons operating e-commerce business Rs. 2500 per annumRs. 2500 per annumRs. 2500 per annum
54 Persons operating Air taxi and helicopterservices Rs. 2500 per annum
55 (a) Persons runningclubs including recreation clubs(b) Persons operating gymnasium Rs. 2500 per annumRs. 2500 per annum
56 Persons organizing events, pageants, fashionshows and the like. Rs. 2500 per annum
57 Persons operatingcity-taxi services(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs. 1500 per annumRs. 1000 per annum
58 Persons providing bill boards Rs. 1000 per annum
59 Designers andlandscaping consultants, Vaastu, Fengshui and other similarconsultants(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs. 1500 per annumRs. 1000 per annum
60 Persons engaged in placement services Rs. 2500 per annum
61 Persons running IT call centres Rs. 2500 per annum
62 Multi-system operators (TV signal providers) Rs. 2500 per annum
63 Yoga and ReikiTraining Centres(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs.. 1500 per annumRs. 1000 per annum
64 Persons trading in REP licences and Exim scrips Rs. 2500 per annum
[65 [Omitted by Act 5 of 2006 w.e.f. 1.4.2006] [xxx]  
66 Persons running security services Rs. 1500 per annum
67 Private radio broadcasters and operators Rs. 1500 per annum
68 Astrologers,Astropalmists, Numerologists and Faith healers(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs. 1500 per annumRs. 1000 per annum
[69 [Substituted by Act 5 of 2007 w.e.f. 1.4.2007] Persons engaged inmaintenance or running of vehicle including bicycle parkingplaces or areas(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs.2500 per annumRs. 1500 per annum
70 Persons owning orrunning places providing massage, sauna and other health andbeauty improvement services,(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs. 2500 per annumRs. 1500 per annum
71 Persons acting asbrokers, commission agents and the like for purchase and sale ofold or used motor vehicles,(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs.2500 per annumRs. 1500 per annum
72 Persons acting asagents, consultants and the like for any company or firm engagedin any business,(i) in the BangaloreUrban Agglomeration(ii) in any other area in the State Rs.2500 per annumRs. 1500 per annum
73 Persons other than those mentioned in any of thepreceding entries who are engaged in any profession, trade,calling or employment and who are paying tax under the Income TaxAct, 1961 (Central Act 43 of 1961) Rs. 2500 per annum
74 Persons other than those mentioned in any of thepreceding entries who are engaged in professions, trades,callings or employments as the State Government from time to timeby notification specify Rs. 1000 per annum ]
Explanation I. - Notwithstanding anything in this Schedule, where a person is covered by more than one entry in the Schedule the highest rate of tax specified under any of those entries shall be applicable in his case.Explanation II. - For purposes of determining the liability and the rate of tax in terms of Serial Number 15 in this Schedule, the higher number of workers and / or employees and / or employees at any time during the year shall be reckoned as the basis.Explanation III. - For the purposes of Serial No. 16 of this Schedule where the oil pump or service station is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act.Explanation IV. - No tax shall be levied under this Act on any firm except when it is engaged in any profession, trade or calling specified in Serial Numbers 2(a)(iii), 3(a)(iv), 5(iii), 6(a)(iii), 6(b)(iv), 7(a)(iii), 8, 8(i), 10(iv), 11(i), 11(ii)(b), 11(iii), 13(d), 15(iv), 16, 17, 18(ii), 19(i), 20(b), 21, 22, 27(b), 29(a), 29(b)(i), 31, 32(b), 34, 37, 40, 41(a), 42, 43, 44, 45, 46(d), 47, 49(b), 51(a), 52, 53, 54, 55, 56, 60, 61, 62, [64, 66, 69(i), 70(i), 71(i), 72(i) and 73] of the Schedule.Explanation V. - No tax shall be levied under this Act on any partner of a firm, which is engaged in any profession, trade or calling specified in Explanation IV. - above.Explanation VI. - Notwithstanding anything contained in the Schedule, every branch of any self-employed assessee enumerated in any item of the Schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the Schedule].