Section 77 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
77. Payment by deduction at source.-
(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.(2)The amount of tax deducted under sub-section (1) shall be credited to the Samiti Fund as soon as may be after it is deducted.
