KARNATAKA ACT NO. 35 OF 1976 (First published in the Karnataka Gazette Extraordinary on the Twenty-ninth day of April 1976)
THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 (Received the assent of the Governor on the Twenty-eighth day of April 1976)
(As Amended by Acts 8 of 1981, 13 of 1982, 26 of 1982, 1 of 1985, 29 of 1985, 13 of 1986, 13 of 1987, 15 of 1989, 5 of 1990, 13 of 1991, 5 of 1992, 5 of 1993, 11 of 1993, 18 of 1994, 6 of 1995, 5 of 1996, 7 of 1997, 3 of 1998, 5 of 2001, 7 of 2003, 13 of 2003, 26 of 2004, 11 of 2005, 5 of 2006, 5 of 2007, 6 of 2008, 7 of 2009, 5 of 2010, 15 of 2011, 18 of 2012, 27 of 2013, 53 of 2013 and 05 of 2016.)
An Act to provide for the levy and collection of tax on professions, trades, callings and employments in the State. WHEREAS it is expedient to provide for the levy and collection of a tax on professions, trades, callings and employments; BE it enacted by the Karnataka State Legislature in the Twenty-seventh Year of the Republic of India as follows :-
1. Short title, extent and commencement.-
(1) This Act may be called the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976.
(2) It extends to the whole of the State of Karnataka.
(3) It shall be deemed to have come into force on the first day of April, 1976.