Rules
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Item The Punjab Agricultural Income Tax Rules, 1997(Board of Revenue Punjab, 1997) Board of Revenue Punjab1. Short title and commencement. 2. Definitions. 3. Assessment and collection of tax in case of an owner who holds land only in one patwar circle in the Punjab. 4. Assessment and collection of tax in case of an owner who holds land in more than one patwar circle in the Punjab. 5. Notice for furnishing statement in Form A.I.T 5. i. 5-A. Notice for furnishing statement in Form A.I.T 5-A. 6. Furnishing of statement in Form A.I.T 5 after due date and amendment of statement in Form A.I.T 5. i. 6-A. Furnishing of statement in Form A.I.T 5-A after due date and amendment of statement in Form A.I.T 5-A. 7. Best Judgment assessment. 8. Additional assessment. 9. Collection of penalty. 10. Collection of tax through Lambardars. 11. Remuneration of Lambardar. 12. Collection of tax and penalty as arrears of land revenue. 13. Refund of tax. 14. Suspension and remission of tax. 15. Maintenance of accounts.