19-A. Procedure to file statements, returns and payments through Banks.-

(1) The tax payable and any other amount due under Section 3,4,5,6,6-A and any other provision of the Act read with Rules 11, 11-A, 15, 19 and any other Rule, may be paid into the State Bank of India or its associate Bank or any other Bank approved by the Reserve bank of India and specified by the Government, in Form 9-A along with prescribed statements and returns and subject to the stipulations specified under the relevant provisions of the Act and the Rules.

(2) Every payment made under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 or under the relevant rules into the State Bank of India or its associate Bank or any other Bank approved by the Reserve Bank of India and specified by the Government, shall be through a Challan in Form 9-A and the Challan may be obtained from the office of the Assessing Authority or the Bank.

(3) Challan in Form9-A shall be filled up in quadruplicate and the copy marked “original” shall be returned to the dealer duly receipted as proof of payment, and copy marked as “duplicate” shall be sent to the Assessing Authority, and such copy marked as “triplicate” shall be sent to the Treasury by the Bank and the copy marked “quadruplicate” shall be retained by the bank.]

1. Part III-A and Rule 19-A instered by Notification No.FD 8 CPT 2004, dated 30-9-2004, w.e.f. 1-10-2004