The Punjab Agricultural Income Tax Rules, 2001.

Abstract

1. Short title and commencement. 2. Definitions. 3. Method of accounting. 4. Payment of tax with return of total agricultural income. 5. Return of total agricultural income. 6. Notice for furnishing return of total agricultural income. 7. Revised return of total agricultural income. 8. Self-assessment. 9. Assessment on the basis of return. 10. Notice for production of books of account, etc. 11. Assessment on production of accounts, evidence, etc. 12. Best Judgment assessment. 13. Limitation for assessment. 14. Additional assessment. 15. Payment of tax on demand. 16. Collection of tax as arrears of land revenue. 17. Suspension and remission of tax. 18. Refund of tax. 19. Maintenance of Accounts.