Section 11(2) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(2)Without prejudice to the provisions of sub-section (1) if an employer referred to in sub-section (1) does not deduct the tax at the time of payment of the salary or wage, or after deducting fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at [one and a quarter per cent] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005] of the amount of the tax due for each month or part thereof for the period for which the tax remains unpaid.
