The Government of Karnataka on July 13, 2023, issued a notification to exempt certain taxes payable under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976.
The following taxes have been stated, namely: -
• Owners of Transport vehicles (other than Auto rickshaws) not exceeding two in number, run on their own or through others under permits granted;
• Holders of permits for two or fewer Taxies or three-wheeler goods/passenger vehicles;
• Individual persons engaged in any profession, trade, callings, and employment who are physically challenged and who have a total permanent disability of not less than 40% of both upper and lower extremity deformities subject to production of a certificate obtained from the Head of the Orthopaedic Department of Government Civil Hospital in the State;
• Individual person having a single child and who has undergone sterilization operation, subject to production of a certificate from the District Surgeon, Government Civil hospital, for having undergone such operation;
• An ex-serviceman other than those covered under Serial no. 1 of the Schedule;
• Person covered under Serial no. 1 of the above Schedule who are blind or deaf and dumb;
• Foreign technicians employed in the State provided their appointments are approved by the Government of India for the purpose of exemptions from payment of Income Tax subject to a maximum of two years from the date of their joining duty;
• All charitable and Philanthropic hospitals or Nursing homes situated in places below the Taluk level in all Districts of the State except Bengaluru, Ramanagara, and Bengaluru Rural District;
• Directors of Companies registered in Karnataka and nominated by the Financing agencies owned or controlled by the State Government or by other statutory bodies;
• Combatant and civilian non-combatant members of the Armed Forces who are governed by the Army Act, of 1950, the Navy Act, of 1957, and the Air Force Act, of 1950;
• Institutes teaching Kannada or English shorthand or Typewriting;
• The person running educational institutions, tutorial colleges, and institutions teaching shorthand or Typewriting but excluding professional and technical educational institutions;
• Central Para-Military Force (CPMF) Personnel; and
• Persons running educational institutions in respect of their branches teaching classes up to twelfth standard or pre-university education.
[Notification No. FD 09 CPT 2023]
