Section 10(5) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(5)The person making deduction under sub-section (3) shall send every month to the jurisdictional assessing authority a statement in the prescribed form containing particulars of tax deducted during the preceding month and pay full amount of the tax so deducted by it within twenty days after the close of the preceding month in which such deduction was made and the amount so payable shall for the purposes of Section 13 be deem to be an amount due under this Act.[Provided that the specified class of persons as may be notified by the Commissioner shall submit the statement in the prescribed form, electronically through internet and also pay the amount of tax deducted on the basis of the statement, by electronic remittance through internet, in the manner specified in the said notification.] [Sub-sections (3) to (8) substituted by Act 5 of 2007 w.e.f. 1.4.2007]
