The Government of Karnataka, Office of the Commissioner of Commercial Taxes, issued a notification dated 1 April 2026, published in the state gazette on 4 May 2026, under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Act No. 35 of 1976). Exercising powers under the fourth proviso to Section 10(1), the Commissioner has exempted specified classes of enrolled persons from furnishing returns, subject to submission of supporting documents through the E-Prerana portal (ptax.karnataka.gov.in).
Key Highlights of the Notification
- Applicability:
- Exemption applies to specific classes of enrolled persons under the Karnataka PT Act, 1976.
- Exempted Classes:
- Senior citizens (60 years and above).
- Owners of up to two transport vehicles (excluding autorickshaws).
- Holders of permits for up to two taxis or three-wheeler goods/passenger vehicles.
- Physically challenged individuals with ≥40% permanent disability (certificate required).
- Individuals with a single child who have undergone sterilisation (certificate required).
- Ex-servicemen (with Armed Forces identity card).
- Charitable and philanthropic hospitals/nursing homes below taluk level (except Bengaluru, Ramanagara, Bengaluru Rural).
- Institutes teaching Kannada/English shorthand or typewriting.
- Persons running educational institutions/tutorial colleges (excluding professional/technical institutions).
- Institutions teaching up to 12th standard or pre-university education.
- Document Requirements:
- One-time submission for classes at Sl. Nos. 1, 4, 5, 6, 7, 8, 9, 10.
- Annual submission for classes at Sl. Nos. 2 and 3.
- Documents must be furnished online via the E-Prerana portal.
Impact on Employers and Employees
- For Employers: Institutions and establishments falling under exempted categories must ensure timely submission of required documents to claim exemption.
- For Employees/Individuals: Senior citizens, ex-servicemen, physically challenged persons, and certain professionals benefit from reduced compliance burden under the PT Act.
- For Compliance Teams: HR and finance departments must update compliance processes to reflect exemptions and ensure proper documentation is uploaded through the designated portal.
For detailed reading of this notification and to access all other important updates, please visit the Notifications tab on our website.
Disclaimer: This news post is for informational purposes only. It does not constitute legal advice. Readers are advised to consult the official gazette notification issued by the Government of Karnataka or seek professional legal counsel before taking any compliance-related action.