Punjab Agricultural Income Tax Rules, 2001

 THE PUNJAB AGRICULTURAL INCOME TAX RULES, 2001.   CONTENTS   Short title and commencement.   Definitions.   Rate of agricultural income tax   3-A    Method of accounting.   Payment of tax with return of total agricultural income.   Return of total agricultural income.   Notice for furnishing return of total agricultural income.   Revised return of total agricultural income.    Self assessment.   Assessment on the basis of return.   Notice for production of books of account, etc. 10-A. Furnishing of information   Assessment on production of accounts, evidence, etc.   Best Judgment assessment. 12-A. Estimation of average produce.-   Limitation for assessment.   Additional assessment.   Payment of tax on demand.   Collection of tax as arrears of land revenue.    Suspension and remission of tax.   Refund of tax.   Maintenance of Accounts.                Schedule   (First published with Government of the Punjab, Revenue Department Notification No.3537- 2001/1199-A-III dated 17th August, 2001 as amended upto date)   THE PUNJAB AGRICULTURAL INCOME TAX RULES, 2001                               In exercise of the powers conferred by section 11 of the Punjab Agricultural Income Tax Act 1997 (I of 1997), the Governor of the Punjab is pleased to make the following rules:-   Short title and commencement.- (1) These rules may be called the Punjab Agricultural Income Tax Rules, 2001. They shall come into force at once.   Definitions.- (1) In these rules unless the subject or context otherwise requires- "Act" means the Punjab Agricultural Income Tax Act 1997 (I of 1997); "Form" means the Form appended to these rules; [1][…..]             (bb)    [2][3][“Schedule” means the schedule appended to these rules; and]…