Punjab State Development Tax (First Amendment) Rules, 2022

[01st February 2022]

No. G.S.R. 10/P.A.11/2018/S.23/Amd.(2)/2022.- 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:-

Rule - 1.

(1)     These rules may be called the Punjab State Development Tax (First Amendment) Rules, 2022.

(2)     They shall come into force on and with effect from the date of their publication in the Official Gazette.

Rule - 2.

In the Punjab State Development Tax Rules, 2018, (hereinafter referred to as the said rules) in rule 10, in sub-rule (1), for the words "thirtieth day of April", the words and sign "thirty-first day of August" shall be substituted.

Rule - 3.

In the said rules, in rule 11, in sub-rule (1), for the words "of on or before the thirtieth day of April", the words and sign "on or before thirty-first day of August" shall be substituted.