PVAT ActPunjab2013
The Punjab Value Added Tax (Second Amendment) Act, 2013
2013 का अधिनियम संख्या 38
- धाराएँ
- 13
विषय-सूची
- 1In section 1,
- 2In section 2, after the words, figures and brackets "the Punjab Value Added Tax Act, 2005", the words "as extended to the Union territory of Chandigarh" shall be inserted
- 3Section 3 shall be omitted
- 4In section 4,
- 5In section 5, clause (ii) shall be omitted
- 6Section 7 shall be omitted
- 7Section 10 shall be omitted
- 8Insertion of new section 45-A in Punjab Act 8 of 2005
- 8DPower to grant tax incentives to certain class of Industries. - Notwithstanding anything contained in this Act, the State Government may, if satisfied that it is necessary or expedient so to do in the interest of Industrial development of the State, grant tax incentives to such class of Industries for such period and subject to such conditions, as may be prescribed, in the case of Industries, which came into production for the first time, as and when notified in the Industrial Policy framed by the Department of Industries
- 8ERetention of tax collected. - Notwithstanding anything contained in the Act, the State Government, may, if satisfied that it is necessary or expedient so to do in the interest of Industrial development of the State, allow retention of tax collected to such class of Industries subject to such conditions, as may be prescribed."
- 9Amendment in section 51 of Punjab Act 8 of 2005
- 10Amendment in section 56 of Punjab Act 8 of 2005
- 11पंजाब अधिनियम 8, 2005 की धारा 66 में संशोधन