Acts
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Item Amendments in the Punjab Agricultural Income Tax Rule 1997- Notification No. 148-2025/233-RS(II) (Punjab Gazette notifications No. 49 of 2025)(Government of the Punjab, 2025) Revenue DepartmentItem Amendments in the Punjab Agricultural Income Tax Rule 1997- Notification No. 147-2025/233-RS(II) (Punjab Gazette notifications No. 48 of 2025)(Government of the Punjab, 2025) Revenue DepartmentItem The Punjab Agricultural Income Tax Act, 1997 (I of 1997)(Board of Revenue Punjab, 1997) Board of Revenue Punjab1. Short title, extent and commencement 2. Definitions 3. Charge of agricultural income-tax 3-A. Effect of transfers made on or after the first day of July 2003 3-B. Tax on the basis of income tax return 4. Assessment and collection of tax 4-A. Computation of agricultural income 4-B. Allowances to be treated as deduction from income 4-C. Liability in the case of a deceased person 4-D. Liability of agents representing assessee 5. Refund 6. Maintenance of accounts 7. Application of Act XVII of 1967 8. Penalty for failure to furnish statement, etc 9. Penalty for concealment of cultivated land etc 10. Penalty for default in payment of tax 10-A. Bar of jurisdiction 11. Rules 12. Repeal SCHEDULES 1. THE FIRST SCHEDULE 2. THE SECOND SCHEDULE