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Section 11

Punjab State Development TaxState Act of Punjab · Act 11 of 2018

(1) If an employer fails to deduct the tax at the time of payment of salary or wage, or after deducting fails to pay the tax as required by or under this Act, he shall without prejudice to any other consequences and liabilities which he may incur, be liable to pay, in addition to the amount of tax, simple interest at the rate of two per cent of the amount of the tax due for each month or part thereof for the period for which the tax remains unpaid.

(2) If a person fails to pay the tax as required by or under this Act, he shall without prejudice to any other consequences and liabilities which he may incur, be liable to pay, in addition to the amount of tax, simple interest at the rate of two per cent of the amount of the tax due for each month or part thereof for the period for which the tax remains unpaid.

Where this provision sits

ActPunjab State Development Tax
Section11
JurisdictionState of Punjab
StatusIn force as published by the source

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