What is the due date of Payment under PSDT Tax (Punjab)
1. Section 6(3) of the Act read as under:- (Applicable to Non Salaried Persons)
"The designated officer shall mention in every certificate of enrolment the amount of tax payable by the holder according to the Schedule and the date by which it shall be paid, and such certificate shall be deemed to be a notice of demand for the purposes of section 12"
2. Section 10(2) and (3) are as under:-
(2) The amount of tax due from the employers liable to deduct the tax from employees shall be paid every month within the prescribed time and in the prescribed manner.
(3)The amount of tax due from enrolled persons for each year as specified in their enrolment certificate shall be paid within one month from the end of the month of enrolment.
3 Rules 12(1) and (2) are as under:-
(1) Every employer, other than an officer of the Central Government or a State Government responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in clause (e) of Section 2, shall deduct every quarter from the salaries or wages payable to the employees, an amount specified in the Schedule.(2) In the case of the employees of the Central Government or a State Government, the drawing and disbursing officer shall be responsible for thededuction of the amount of tax payable from the salaries or wages of the employees as defined in clause (e) of Section
2. The deduction shall be made every quarter from the salaries or wages payable to the employees and the amount of tax to be so deducted in each quarter, shall be equal to the amount specified in the Schedule.
RESULTS: Enrollment certificate do not contains date of payment (As provided under section 6(3).
Section 10(2) say tax to be paid every month But Rule 12(1) (2) say tax from employees shall be deducted every quarter.
SO NO ANY LAST DATE for PAYMENT OF TAX under PSDT is prescribed
1. Section 6(3) of the Act read as under:- (Applicable to Non Salaried Persons)
"The designated officer shall mention in every certificate of enrolment the amount of tax payable by the holder according to the Schedule and the date by which it shall be paid, and such certificate shall be deemed to be a notice of demand for the purposes of section 12"
2. Section 10(2) and (3) are as under:-
(2) The amount of tax due from the employers liable to deduct the tax from employees shall be paid every month within the prescribed time and in the prescribed manner.
(3)The amount of tax due from enrolled persons for each year as specified in their enrolment certificate shall be paid within one month from the end of the month of enrolment.
3 Rules 12(1) and (2) are as under:-
(1) Every employer, other than an officer of the Central Government or a State Government responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in clause (e) of Section 2, shall deduct every quarter from the salaries or wages payable to the employees, an amount specified in the Schedule.(2) In the case of the employees of the Central Government or a State Government, the drawing and disbursing officer shall be responsible for thededuction of the amount of tax payable from the salaries or wages of the employees as defined in clause (e) of Section
2. The deduction shall be made every quarter from the salaries or wages payable to the employees and the amount of tax to be so deducted in each quarter, shall be equal to the amount specified in the Schedule.
RESULTS: Enrollment certificate do not contains date of payment (As provided under section 6(3).
Section 10(2) say tax to be paid every month But Rule 12(1) (2) say tax from employees shall be deducted every quarter.
SO NO ANY LAST DATE for PAYMENT OF TAX under PSDT is prescribed
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