Section 11: Furnishing of return and payment of tax by persons
Punjab State Development RulesState Rules of Punjab · 2018
(1) Every enrolled person required to furnish return under sub-section (1) of Section 7, shall furnish annual return in Form PSDT-7 to the designated officer along with a copy of challan as proof of payment of tax.
(2) An enrolled person who derives income from any profession, trade or calling other than agriculture at places located within the territorial jurisdiction of more than one designated officer, shall file the return under sub-rule (1) to the designated officer having jurisdiction over his principal place of work so declared by him under sub-rule (3) of rule 3.