No.
G.S.R. 16/P.A.11/2018/S.23/Amd.(1)/2021.- In exercise of the powers conferred
by section 23 of the Punjab State Development Tax Act, 2018 (Punjab Act No. 11
of 2018), and all other powers enabling him in this behalf, the Governor of
Punjab is pleased to make the following rules further to amend the Punjab State
Development Tax Rules, 2018, namely:- (1)
These rules may be
called the Punjab State Development Tax (Amendment) Rules, 2021. (2)
They shall come into
force on and with effect from the date of their publication in the Official
Gazette. In
the Punjab State Development Tax Rules, 2018 (hereinafter referred to as the
said rules), in rule 10, in sub-rule (1), at the end, for sign ".",
the sign ":" shall be substituted and thereafter the following
proviso shall be added, namely :- "Provided
that the Government may, by notification extend the last date of filing the
return.". In
the said rules, in rule 11, in sub-rule (1), for the words and sign
"payment of tax.", the words and sign "on or before the
thirtieth day of April of the following financial year:" shall be
substituted and thereafter, the following proviso shall be inserted, namely :- "Provided
that the Government may, by notification extend the last date of filing the
return." In
the said rules, in rule 12, in sub-rules (1) and (2), for the words "every
quarter", the words "every month" shall be substituted. In
the said rules, in rule 14, after sub rule (2) , the following sub-rule (3) be
inserted, namely:- "(3)
The tax due for the month shall be deposited by the last day of the following
month." In
the said rules, in Form PSDT-1, for the word "PAN", the words and
sign "PAN/TAN" shall be substituted.Punjab State Development Tax (Amendment)
Rules, 2021
[26 February 2021]