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

Sterilization-based professional tax exemption applies only to the sterilized individual; spouse cannot claim vicarious relief under notification.
The Karnataka notification exempts from professional tax only a person who has a single child and who has undergone sterilization, upon production of a District Surgeon's certificate; the exemption is personal to the sterilized individual and cannot be claimed vicariously by a spouse who has not undergone sterilization.