Board of Revenue Punjab2024-12-032024-12-031997https://digitallibrary.punjab.gov.pk//handle/123456789/13040714 Pages1. 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 SCHEDULEenLAW/JURISPRUDENCE::Public law::Administrative lawThe Punjab Agricultural Income Tax Act, 1997 (I of 1997)Book