Karnataka Professions Tax Act

[neelesh vyas]

j.) A person having 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.

I want to claim this exemption for that i need Section no or Applicable notification for that

Please help.

Thanking you

AI Summary

Karnataka Professions Tax Act: Exemption for Sterilization Applies Only to Individual, Not Spouse, per 1994 Notification An individual sought guidance on claiming an exemption under the Karnataka Professions Tax Act for having a single child and undergoing sterilization, requiring a specific section or notification. A respondent questioned the purpose, and the individual clarified it was to stop professional tax deductions by their employer. Another response referenced a Karnataka High Court case where the petitioner sought a similar exemption based on a 1994 notification. The court ruled that the exemption applies only to the individual who undergoes sterilization, not to their spouse, emphasizing the need for personal sterilization to claim the exemption.