The Punjab Agricultural Income Tax Act, 1997 (I of 1997)
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Date
1997
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Board of Revenue Punjab
Abstract
1. 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
Description
14 Pages
Keywords
LAW/JURISPRUDENCE::Public law::Administrative law