Extension of time limit for deposit of Professional tax in Karnataka
The Karnataka Government through circular dated 31st May 2021 has issued Removal of Difficulties Order, 2021 under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976.
Whereas, Sub-section (2) of section 10 specifies that the enrolled persons shall make the payment of tax due for each year as under:
- In respect of a person who stands enrolled before the commencement of a year shall be paid before the 30th April of that
- In respect of person who is enrolled after the commencement of a year shall be paid within one month from the date of enrollment.
However due to the pandemic of Covid-19 virus and the consequential lock down Karnataka Government has issued REMOVAL OF DIFFICULTIES ORDER (01/2021) Click here( for the order)dated 26th April 2021 for extending the time limit as under-
- In section 6-A of the said Act, in sub-section (1) the provision shall be inserted namely “Provided also that for the month of April 2021, the statement shall be submitted on or before 20th day of June, 2021”
- In section 10 of the said Act, in sub-section (2), the provision shall be inserted, namely “Provided that for the financial year 2021-22, in respect of person who stands enrolled before the commencement of the said year, the payment of the amount of tax due shall be paid before the 30th day of May, 2021.”
In order to provide further relief, the Government of Karnataka makes the further amendment was of REMOVAL OF DIFFICULTIES ORDER (02/2021)( Click Here ) dated 30th of May 2021 in Karnataka Gazette to further extend the due date for payment of tax due for each year in respect of a person who stands enrolled before the commencement of a year till 30th day of June, 2021.
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