The Government of Karnataka has notified the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2025, published in the Official Gazette on 19 September 2025.
Key Update:
Rule 27 of the Karnataka PT Rules, 1976 has been substituted to expand the modes of serving decisions, orders, summons, notices, and communications. Authorities may now serve notices through:
- Direct delivery to the taxpayer, authorised representative, or family member.
- Registered/Speed Post or Courier with acknowledgement.
- Email to the registered email address.
- Publication on the Departmental website/portal.
- Newspaper publication in the relevant locality.
- Affixing the notice at the last known business/residence or on the authority’s notice board.
Impact:
- A notice is considered legally served on the date it is digitally or physically tendered/published. If sent via speed post, it is deemed received upon the expiry of the normal transit period.
- Employers should ensure that their email IDs and contact details registered with the PT Department are accurate and up to date, as service via email or online portal will be deemed valid.