6 Questions
When does the Punjab Sales Tax on Services Act 2012 come into effect?
Upon notification in the official Gazette by the Government
What is the definition of an 'active taxpayer' as per the Act?
A registered person who has filed a tax return for at least one of the last three consecutive tax periods
What does the Punjab Sales Tax on Services Act 2012 primarily govern?
Service taxation in Punjab
What does 'arrears' refer to in relation to the Act?
Overdue taxes that have not been paid by an individual
What does the 'Appellate Tribunal' established under the Punjab Revenue Authority Act 2012 deal with?
Disputes related to sales tax on services
Who is an 'Additional Commissioner' according to the Act?
A person appointed as Additional Commissioner of the Authority
Test your knowledge on Chapter I of the Punjab Sales Tax on Services Act 2012. Questions cover topics such as short title, extent, commencement, and definitions as outlined in the act.
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