Section 10 in Punjab State Development Tax Act, 2018
10. Payment of tax.
(1)The tax payable under this Act shall be paid in the prescribed manner.(2)The amount of tax due from the employers liable to deduct the tax from employees shall be paid every month within the prescribed time and in the prescribed manner.(3)The amount of tax due from enrolled persons for each year as specified in their enrolment certificate shall be paid within one month from the end of the month of enrolment.
