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
Registration, Punjab and Haryana High Court, Chandigarh.
All District and Session Judges of the State.
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.