Punjab Value Added Tax Act
Section / Rule Number
Content
Act / Rule Name
26 Returns
27 Tax deduction from the amount payable to works contractor
28 Audit of returns
29 Assessment of tax
30 Provisional Assesment
31 Tax Liability of casual trader
32 Interest for non-payment or delayed payment of tax
29A Power to arrive at settlement of unpaid tax in case of any discrepancy in the discharge of tax liabilities