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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax Karnataka

Professional Tax Karnataka

Monthly Income (INR) Tax per month (INR)
Up to 25000 Rs Nil
25001 Rs – 41666 Rs ₹. 100 / month
41667 Rs – 66666 Rs ₹. 150 / month
66666 Rs – 83333 ₹. 175 / month
Above 83334 Rs ₹. 208 / month
Payment Due Date : Yearly on 30th may. Monthly 20th may
Website : https://vat.kar.nic.in/epay/

Documents required

  1. Form 1 and Form II Application forms
  2. Memorandum Of Association & Incorporation Certificate
  3. Article Of Association
  4. PAN Card
  5. Lease Agreement
  6. Bank Details with Cancel Cheque
  7. Employer Address Proof and ID Proof
  8. Email address and Phone Number
  9. INR 2500/- for Enrollement Fees
  10. Two Photo Graphs of the Employer

Forms

  1. Application for Certificate of Registration. – Form 1
  2. Application for Enrolment/Revision of Certificate. – Form 2
  3. Return for an enrolled person. – Form 4-A
  4. Return of Tax Payable by Employer. – Form 5
  5. Statement of Tax payable by Employer. – Form 5-A

Exemptions

  • Charitable and philanthropic hospitals/nursing homes located below the taluk levels in every district of the State except for Bangalore.
  • Directors of Companies registered in the State of Karnataka; duly nominated by the financial agencies owned or controlled by the State Government or other statutory bodies.
  • Foreign technicians in the State and their appointments are endorsed by the Indian Government for exemption from payment of income tax for the stated period.
  • Combatant and civilian non-combatant members of the Defence forces under the Army Act, the Navy Act and the Air Force Act.
  • Salaried or wage-earning citizens who are blind.
  • Salaried or wage-earning citizens who are deaf and dumb.
  • Permit holders of single-taxi or three-wheeler vehicle.
  • Institutes rendering courses for Kannada or English Shorthand or Typewriting.
  • People with at least 40% of permanent disability.
  • Ex-servicemen not bracketed under SI No.1 of the Schedule.
  • Parents of a single child who underwent a sterilization operation; if supported by the certification of a District Surgeon of a Government Civil Hospital.
  • Citizens belonging to Central Para Military Force (CPMF).
  • People running higher-secondary educational institutions.

Consequences

  • Failure to obtain the certificate of enrollment – A penalty of Rs. 1,000 is payable by the taxpayer, apart from that additionally annual tax payments pending is also payable.
  • Failure to obtain the Certificate of Registration – Non-compliance with this obligation or in deducting and remitting the taxpayers’ quotient will force the employer to take it upon his stride to remit the tax liability by the employee. The remittance will include a simple interest of 1.25% for each month or part thereof, as well as a penalty which is equivalent to the actual liability. These penal provisions will be in place until he/she fulfils the final obligation.
  • Non-payment of Tax – In case of delay in payment of tax, the original tax amount along with the interest of 1.25% is applicable for each month of delay. Furthermore, the Professional Tax Officer may levy an additional amount, which will not exceed fifty per cent of the amount of tax due.
  • Failure to file returns – A penalty of Rs. 250 is applicable for the employer for every month of delay.

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