Section 77(1) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(1)A tax on professions, trades, callings and employments, imposed by a Panchayat Samiti shall be deducted in case of persons serving under the Government or any other State Government or Central Government or Local Authority at the source in such manner as may be specified in the rules made by the Government in this behalf.
