Section 7(3) in Punjab State Development Tax Act, 2018
(3)The Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such employer from furnishing such return or permit any such employer,-(i)to furnish them for such different periods, or(ii)to furnish a consolidated return in respect of all or any of the places or work of the employer in the State where such employer ordinarily carries on his profession, trade, calling and employment, for the said period or for such different periods, as he may direct, to the designated officer.
