Punjab Govt. Notification

Deposition of Tax Under The Punjab Development of State Tax Act, 2018

To

All Administrative Secretaries
Heads of Department
Commissioners of Divissions
All the Duty Commissioners in the State.
All the Managing Directors of Boards and Corporation of
Punjab.
Registration, Punjab and Haryana High Court, Chandigarh.
All District and Session Judges of the State.

GST-NO 503-1098

Dated 12/06/2018

Subject:- Regarding the deposition of tax under The Punjab Development of State Tax Act, 2018.

As you Aware that the Punjab Development of State Tax, 2018 was notified on 19th April, 2018 vide Notification No. 10-Leg/2018. The  copy of this Act is available at the official site of Punjab Government i.e (esarkar.punjab.gov.in)

According to section 4(3) of the said Act tax @ RS. 200/_per month shall be levied on the person who are income tax payees, Section 4(3) of the said Act is reproduced here-under:-

“(3) The tax under this Act Shall be levied on the person in the categories mentioned in the Schedule only if they are income tax  payees i.e. the tax, for any particular financial year, shall be payable under this Act only by those persons whose taxable income for the same financial year, before allowing deduction on account of tax levied under this Act, exceeds the maximum amount which is not chargeable to Income Tax by the amount of tax payable by him under this Act for that year:

You are requested to drawing and disbursing officers (DDOs) under your jurisdiction to deduct the due ammount of tax under the said Act from the salaries/wages payable to the employees every month and deposit the same in Head 0028- Other Taxes and Expenditure -00-107 Taxes on Profession, Trade, Calling and Employment- 01- Receipt under Punjab State Development Tax Act, 2018.

Excise and Taxation Commissioner, Punjab

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  1. Sir please share the web site where i can apply for the on line registration for the purpose of depositing development tax

  2. Sir,

    Please confirm how to deposit the PSDT either online or through DD/Cheque. If the PSDT is need to be deposited through DD/Cheque, then please confirm in whose favor the Cheque /DD need to be made.

    Thanks
    Param

  3. Please confirm how to deposit the PSDT through DD/Cheque. If the PSDT is need to be deposited through DD/Cheque, then please confirm in whose favor the Cheque /DD need to be made. is there any chance for online deposit dues & return,

  4. No reply on various queries below….
    We have also deducted the tax but where and how to deposit not know. We approach sale tax department for the same but not positive reply..

    I think concerned department is not fully prepared for this and government is also not serious about this.

    ???

  5. OUR QUERIES
    1 ONLINE REGISTRATION IS NOT OPEN AS YET AND HOW CAN I APPLY
    2 PLEASE CONFIRM HOW TO DEPOSIT THE TAX EITHER ONLINE OR THRU DD / CHEQUE AND WHERE TO DEPOSIT
    3 IS THIS APPLICABLE TO THE EMPLOYEES OF OTHER THAN PUNJAB GOVT AND THEIR OFFICE SET UP CHANDIGARH AND BUSINESS IS IN PUNJAB

  6. I HAVE DONE REGISTRATION WRONGLY UNDER PROFESSSION INSTEAD OF TRADE
    AND FILL WRONG DATE OF COMMENCEMENT BY MISTAKE
    HOW TO CHANGE/CORRET REGISTRATION PARTICULARS