Karnataka Professional Tax For Multiple Business Locations

There is a rule that businesses operating from multiple locations are subject to professional tax based on each distinct place. However, there is an exception to this rule. The exception applies to additional places of business that are exclusively used as godowns for storing goods. In such instances, where an additional place serves only as a warehouse for storing goods and is not involved in regular business activities, it is not treated as an independent entity for professional tax assessment. Put simply, businesses with multiple locations must pay professional tax for each distinct place, except for additional places that are exclusively designated as godowns for storing goods. These places are exempt from this separate treatment.