Karnataka Government notifies the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2026 with a view to simplify compliance, reduce paperwork and facilitate ease of doing business

The Karnataka Government has notified the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2026 (“Amendment”) to further amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (“Principal Act”) with a view to simplify compliance, reduce paperwork, and facilitate ease of doing business. The Amendment will gain effect on 1st April 2026.

Key Highlights:

1. The Amendment has inserted a proviso to one of the sections of the Principal Act, pertaining to payment of tax and filing of return by enrolled persons. Every enrolled person who has paid the tax payable under the Principal Act for a year, will now be deemed to have filed the return for that year.
2. The Commissioner, by virtue of a notification, may now exempt any class of enrolled persons from furnishing the return, subject to such conditions and safeguards as may be specified in such notification.

Source: Karnataka Gazette