Punjab Agricultural Income Tax Act, 1997

THE PUNJAB AGRICULTURAL INCOME TAX ACT 1997 (Act I of 1997) C O N T E N T S   SECTION                                      HEADING   Short title and commencement.  Definitions. Charge of agricultural income-tax.  Effect of transfers made on or after the first day of July 2003.  3-AA.          Super tax on high earning persons.         3B.         Tax on the basis of income tax return.  Assessment and collection of tax.  Computation of agricultural income.   4-AA.          Special procedure for certain categories of tax payers. Allowances to be treated as deduction from income.  Liability in the case of a deceased person.  Liability of agents representing taxpayer.  Refund. Maintenance of accounts.  Application of Act XVII of 1967.  Penalty for concealment of cultivated land, etc.  Default surcharge for non-payment or late payment of tax.       10-A.        Bar of jurisdiction.  Rules. Repeal. SCHEDULES [OMITTED]         [1]THE PUNJAB AGRICULTURAL INCOME TAX ACT 1997 (Act I of 1997) [16 June 1997]   An Act to provide for the imposition of a tax on agricultural income in the Punjab.   Preamble.– Whereas the Constitution of the Islamic Republic of Pakistan envisages the creation of an egalitarian society based on the Islamic principles of social justice;  And whereas for achieving the object it is expedient to provide for the imposition of a tax on agricultural income in the Punjab;        It is hereby enacted as follows:-   Short title and commencement.– (1) This Act may be called the Punjab Agricultural Income Tax Act 1997.        [2][(2) It shall come into force on the first day of July 1997.]…