PUNJAB AGRICULTURAL INCOME TAX ACT, 1997

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THE PUNJAB AGRICULTURAL INCOME TAX ACT, 1997 
(I of 1997) 
CONTENTS 
1. Short title, extent and commencement 
2. Definitions 
3. Charge of agricultural income-tax 
3-A. Effect of transfers made on or after the first day of July 2003 
3-AA. Super tax on high earning persons 
3-B. Tax on the basis of income tax return 
4. Assessment and collection of tax 
4-A. Computation of agricultural income 
4-AA. Special procedure for certain categories of tax payers 
4-B. Allowances to be treated as deduction from income 
4-C. Liability in the case of a deceased person 
4-D. Liability of agents representing *** 
5. Refund 
6. Maintenance of accounts 
7. Application of Act XVII of 1967 
8. Penalty for failure to furnish statement, etc 
9. Penalty for concealment of cultivated land etc 
10. Default Surcharge for non-payment or late payment of tax 
10-A. Bar of jurisdiction 
11. Rules 
12. Repeal 
SCHEDULES 
1. THE FIRST SCHEDULE 
2. THE SECOND SCHEDULE 
TEXT 
1
THE PUNJAB AGRICULTURAL INCOME TAX ACT 1997 
(I of 1997) 
[16th June, 1997] 
An 
Act 
to provide for the imposition of a tax on agricultural income in the Punjab. 
Preamble.– Whereas the Constitution of the Islamic Republic of Pakistan envisages 
the creation of an egalitarian society based on the Islamic principles of social justice; 
 And Whereas  for achieving the object it is expedient to provide for the 
imposition of a tax on agricultural income in the Punjab; 
 It is hereby enacted as follows:– 
1. Short title, extent and commencement .– (1) This Act may be called the 
Punjab Agricultural Income Tax Act 1997. 
 
2
[(2) It shall come into force on the first day of July 1997.] 
2. Definitions.– (1) In this Act, unless there is anything repugnant in the subject 
or context– 
3
[(a) “agricultural income” means– 
(a) any rent or revenue derived from land which is situated in the 
Punjab and is used for agricultural purposes; 
(b) any income derived from such land by– 
(i) agriculture; or 
(ii) the performance by a cultivator or receiver of rent -in-kind 
4
[of] any process ordinarily employed by a cultivator or 
receiver of rent -in-kind to render the produce raised or 
received by him fit to be taken to market; or 
(iii) the sale by a cultivator or receiver of rent -in-kind of the 
produce raised or received by him, in respect of which no 
                                                 
1This Act was passed by the Punjab Assembly on 13th June, 1997; assented to by the Governor of the Punjab on 14th June, 
1997; and, was published in the Punjab Gazette (Extraordinary), dated 16th June, 1997, pages 841- 844. 
2Substituted by the Punjab Agricultural Incom e Tax (Amendment) Act 1998 (V of 1998) , w.e.f. 8.5.1998, s.2; and published in 
the Punjab Gazette (Extraordinary), pages 777-778. 
3Added by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.2; and published in 
the Punjab Gazette (Extraordinary), dated 30.6.2000, pages 577-581, which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) 
Order, 1999 (Ch ief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as 
substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
4Substituted for the word “or” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 
1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and 
continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order  1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
process has been performed other than a process of the 
nature 
5
[described] in paragraph (ii); 
(c) any income derived from any building owned and occupied by the 
receiver of the rent or revenue of any such land, or occupied by 
the cultivator or the receiver of rent -in-kind, of any land with 
respect to which, or the produce of which, any operation 
mentioned in paragraphs (ii) and (iii) o f sub-clause (b) is carried 
on: 
Provided that the building is on, or in the immediate vicinity of 
the land, and is a building which the receiver of the rent or 
revenue or the cultivator, or the receiver of the rent -in-kind by 
reason of his connection with the land, requires as a dwelling -
house, or a store-house, or other out-building;] 
  
6
[
7
[* * * * * * *]] 
8
[
9
[ * * * * * * * * * *] 
(ab) “assessment” includes reassessment and additional assessment 
and the cognate expressions shall be construed accordingly; 
10
[ * * * * * * * * * *]] 
11
[(ad)] “Collector” means Collector of a district appointed under the 
Punjab Land Revenue Act 1967 (XVII of 1967) and includes 
12
[ * *] 
13
[ 
14
[* * *] any officer specially appointed by the Government to 
                                                 
5Substituted for the word “specified” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), 
w.e.f. 1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected 
and continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the 
Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of 
the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
6Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 ( XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(a). 
7Omitted “clause (e)’’ by the Punjab Agricultural Income Tax (Amendment) Act 2025 (LXVII of 2025),  published in the Punjab 
Gazette (Extraordinary), dated: 05 August 2025, p.653, s. 2. 
8Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Or der 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
9Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(g). 
10Omitted by the Act ibid. 
11Re-lettered by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued 
under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
12Omitted the words and brackets “a Deputy District Officer (Revenue) and” by the Punjab Laws (Amendment) Act 2011 (VI of 
2011),w.e.f. 20.4.2011(notification published in the Punjab Gazette (Extraordinary),dated 16.4.2011, page 4081),s. 16; and 
published in the Punjab Gazette (Extraordinary),dated 14.4.2011,pages 4043 -4047, which earlier substituted for the words “an 
Assistant Commission of a Sub Division” by the Punjab Agricultural income Tax (Amendment) Ordinance, 2001 (XLIX of 2001), 
w.e.f. 14.8.2001, s.2; and published in the Punjab Gazette (Extraordinary), dated 29.11.2001, pages 1861-1862.  
13Added by the Punjab Agricultural income Tax (Amendment) Ordinance, 2001 (XLIX of 2001), w.e.f. 14.8.2001, s.2; and 
published in the Punjab Gazette (Extraordinary), dated 29.11.2001, pages 1861-1862. 
14Omitted the words and brackets “a Deputy District Officer (Revenue) and” by the Punjab Laws (Amendment) Act 2011 (VI of 
2011),w.e.f. 20.4.2011(notification published in the Punjab Gazette (Extraordinary ),dated 16.4.2011, page 4081),s.16; and 
published in the Punjab Gazette (Extraordinary),dated 14.4.2011,pages 4043-4047. 
perform the functions and exercise the powers of a Collector 
under this Act]; 
15
[(ae) “company” means a company and its cognate expressions as defined 
in the Companies Act, 2017 (XIX of 2017), a firm or body corporate 
formed by or under any law in force in Pakis tan, a modaraba, a trust, a 
body incorporated by or under the law of a country outside Pakistan 
relating to incorporation of companies, a co-operative society, a finance 
society or any other society;] 
(b) “cultivated land” means any area of land which was sown at least once 
during the tax year, including land under matured orchard which bore 
fruit during the tax year, but excluding land under planted forest or 
forest nursery; 
(c) “
16
[mature] orchard” means orchard of the age of seven years or more 
in the cas e of mango orchard and of the age of five years or more in 
the case of other orchards; 
(d) “Government” means the Government of the Punjab; 
17
[
18
[ * * * * * * * * * * *]] 
19
[
20
[(e) “livestock” means cattle, buffalo, sheep, goat, camel, horse and other 
useful animals kept or raised for income generation;]] 
(f) “owner” includes a member of a joint hindu family whether owning land 
individually or jointly with any other person and includes mortgagee in 
possession, or tenant of Government land; 
21
[(fa) “person” means an individual or a company;] 
Explanation I.– Where any land is owned by more than one person whether as 
member of a firm or association or otherwise, every one of those persons individually, to 
the extent of his share in the said land, shall be deemed to be an owner. 
                                                 
15Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(b). 
16Substituted for the word “matured” by the Punjab Agricultural Income Tax (Amendment) Ordinance , 2002 (XXXVIII of 2002) , 
w.e.f.1.7.2002, s.2; and published in the Punjab Gazette (Extraordinary), dated 8.7.2002, pages…., which was protected and 
continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the  Constitution of the Islamic 
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
17Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
18Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2 024), published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(g). 
19Omitted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.2; and published 
in the Punjab Gazette (Extra ordinary), dated 30.6.2000, pages 577 -581, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
20Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punj ab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(c). 
21Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(d). 
Explanation II.– Every ‘ward’ whose estate is managed by a Court of Wards shall be 
deemed to be the owner of such estate. 
22
[Explanation III.– A member of a cooperative farming society shall be deemed to 
be the owner of such portion of the land possessed by the society as is proportionate 
to his share or interest as a member;] 
 (g) “prescribed” means prescribed by rules; 
23
[(ga) “return” mean the return of total agricultural income in the prescribed 
form setting forth such particulars and accompa nied by such 
statements, certificates, and other documents, and verified in such 
manner, as may be prescribed;] 
(h) “rules” means rules made under this Act; 
24
[(ha) “super tax” means the super tax levied under section 3AA of the Act;] 
(i) “tax” means tax le viable under the provisions of this Act and includes 
any penalty leviable under this Act; 
25
[* * *] 
26
[(ia) “taxpayer” means a person chargeable to tax under this Act and 
includes: 
(i) a person in respect of whom any proceedings under this Act  
have been tak en for the assessment of his total cultivated land 
or for the assessment of his agricultural income or the 
agricultural income of any other person in respect of which he is 
assessable or of the amount of refund due to him or to such 
other person; 
(ii) a pe rson who is required to file a statement of his total  
cultivated land or return of total agricultural income under 
sections 3 and 4 of this Act; and 
(iii) a person who is deemed to be a taxpayer, or a taxpayer in 
default, under this Act;] 
(j) “tax year” m eans agricultural year as defined in the Punjab Land 
Revenue Act 1967 (XVII of 1967) 
27
[; and] 
                                                 
22Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued 
under the  Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
23Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270A A of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
24Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(e). 
25Omitted the word “and” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 
1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and 
continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270A A of the Constitution of the Islamic 
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
26Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(f). 
28
[(k) “total agricultural income” means the total amount of agricultural income, 
computed in the manner laid down in this Act.] 
 (2) All words and expressions in this Act used or defined in the Punjab 
Land Revenue Act 1967 (XVII of 1967) and not hereinbefore defined shall be 
deemed to have meanings respectively attributed to them by that Act. 
29
[3. Charge of agricultural income -tax.– (1) Subject to the other provisi ons of 
this Act, there shall be levied, assessed and collected each year a tax in respect of 
agricultural income of a tax year of an owner at the rate 
30
[as may be prescribed.] 
Explanation.– For the purposes of this sub -section, the cultivated land during a  tax 
year shall be deemed to be agricultural income. 
 
31
[(2) * * * * * * * * * * *   ] 
 
32
[(3) Subject to the other provisions of this Act, there shall be levied, 
assessed and collected for each 
33
[tax year] commencing on or after the first day of 
July, 2001, agricultural income tax in respect of the total agricultural income of the 
34
[tax year] of every person 
35
[* * *] at the rate 
36
[as may be prescribed:] 
                                                                                                                                                        
27Substituted for the “full-stop” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 
1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and 
continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Art icle 270AA of the Constitution of the Islamic 
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
28Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
29Substituted by the Punjab Agricultural Income Tax (Amendment)  Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.3 ; and 
published in the Punjab Gazette (Extraordinary) , dated 30.6.2000, pages 577 -581, which was protected and continued under 
the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution ( Eighteenth Amendment) Act, 2010, which earl ier was substituted by the Punjab 
Agricultural Income Tax (Amendment) Act 1998 (V of 1998), w.e.f. 8.5.1998, s.2; and published in the Punjab Gazette 
(Extraordinary), pages 777-778. 
30Substituted for the words “specified in the First Schedule to this Act” by the Punjab Agricultural Income Tax (Amendment) Act 
2024 (XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 3(a). 
31Omitted  by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII of 2002), w.e.f.1.7.2002, s.3; and published 
in the Punjab Gazette (Extraordinary), dated 8.7.2002, pages…. which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional C onstitution (Amendment) 
Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as 
substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
32Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.3;  
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued 
under the Provisional Constitutional Order, 1999 (Ch ief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
33Substituted for the word s “assessment year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  
published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
34Substituted for the words “income year” by the Act ibid. 
35Omitted the words, brackets, figure and comma  “who is required to file a return of his total agricultural income under sub -
section (2),” by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII of 2 002), w.e.f.1.7.2002, s.2; and 
published in the Punjab Gazette (Extraordinary), dated 8.7.2002, pages….which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Cons titution (Amendment) 
Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as 
substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
36Substituted for the word s “specified in the Second Schedule” by the Punjab Agricultural Income Tax (Amendment) Act 2024 
(XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 3(b). 
 Provided that where, by virtue of an amendment in the 
37
[rules], the rate of 
income tax, for the purpose o f assessment in respect of any 
38
[tax year], is altered, 
the rate of income tax existing prior to the said alteration shall continue to apply in 
respect of any 
39
[tax year] to which the said existing rate is applicable.] 
 
40
[(4) Out of the two taxes assessed under sub -sections (1) and (3), 
41
[taxpayer] shall be liable to pay one tax the amount of which shall be greater.] 
42
[3-A. Effect of transfers made on or after the first day of July 2003 .– Any 
person liable to pay tax under this Act, transferring his land or  interest therein on or 
after the first day of July 2003 in favour of his wife or any of his heirs under the age 
of eighteen years, shall continue to be liable for payment of the tax as if such transfer 
had not taken place: 
 Provided that this liability of the person for payment of the tax in respect of the 
land or interest therein transferred to any of his heirs under the age of eighteen 
years, shall cease when the heir attains the age of eighteen years. 
Explanation.– For the purpose of determining whether  or not a transferee is an heir 
within the meaning of this section, succession to the property of the owner shall be 
deemed to have opened at the time of the transfer.] 
43
[3-AA. Super tax on high earning persons.- A super tax shall be levied, assessed 
and collected at such rate as may be specified in the Income Tax Ordinance, 2001 
for high earning persons.] 
44
[3B. Tax on the basis of income tax return .– Notwithstanding the provisions of 
section 3, where any person has declared agricultural income for any 
45
[tax year] in 
the return filed under the income Tax Ordinance, 2001 (XLIX of 2001), the person 
shall pay the tax on such income at the rate 
46
[as may be prescribed].] 
                                                 
37Substituted for the word s “Second Schedule” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  
published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 3(c). 
38Substituted for the words “assessment year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV  of 2024), 
published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
39Substituted for the words “assessment year” by the Act ibid. 
40Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.3;  and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the P rovisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
41Substituted for the words “a n assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  
published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
42Added by the Punjab Agricultural Income Tax (Amendment) Act 2003 (VIII of 2003), w.e.f. 1.7.2003. s.2; and published in the 
Punjab Gazette (Extraordinary), dated 9.6.203, pages 1017-1018.  
43Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 4. 
44Inserted by the Punjab Finance Act 2013 (XVI of 2013) , w.e.f. 1.7.2013, s.6; and published in the Punjab Gazette 
(Extraordinary), dated 29.6.2013, pages 3075-3078. 
45Substituted for the words “assessment year” by the Pu njab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  
published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
46Substituted for the words “specified in the Second Schedule” by the Punjab Agricultural Income Tax (Amendment) Act 2024 
(XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 5. 
4. Assessment and collection of tax .– (1) The tax shall be assessed and 
collected by the Collector in such manner as may be prescribed. 
 (2) In case of assessment regarding an owner holding land in more than 
one patwar circle, the owner shall file a statement regarding the location of his land in 
the Punjab, in such manner as may be prescribed. 
 
47
[(3) Every person– 
(a) whose total agricultural income or the total agricultural income of any 
other person in respect of which he is assessable under this Act, for 
any 
48
[tax year] (hereinafter referred to as the said 
49
[tax year]) exceeds 
the maximum amount which is not chargeable to tax under this Act; 
50
[*] 
51
[ * * * * * * * * * * *] 
shall file a return of his total agricultural income or the agricultural income of such 
other person, as the case may be, for the said 
52
[tax year] in such form and by such 
date as may be prescribed.] 
 
53
[(4) No assessment on the basis of return shall be made by the Collector after 
the expiration of 
54
[four] years from the end of the 
55
[tax year] in which the total 
agricultural income was first assessable.] 
56
[4-A. Computation of agr icultural income .– In computing agricultural income of 
57
[taxpayer], the following allowances and deductions shall be made, namely:– 
 (a) any expenditure on account of labour  
58
[, including labour  provided by 
the adult member of the family,]  for– 
                                                 
47Substituted  by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII of 2002), w.e.f.1.7.2002, s.4; and published in the Punjab 
Gazette (Extraordinary), dated 8.7.2002, pages….,which was protected and continued under the Provisional Constitutional Order, 1999 (Chief 
Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and 
Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendmen t) Act, 2010, which 
earlier added by by the Punjab Agricultural Income Tax (Amendment)  Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.4; and published in the 
Punjab Gazette (Extraordinary), dated 30.6.2000, pages 577 -581, which was protected and continued under the Provisional Constitutional Order, 
1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 
1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteent h Amendment) Act, 
2010. 
48Substituted for the words “income year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
49Substituted for the words “income year” by the Act ibid. 
50The word “ or” omitted by  the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 6(a)(i). 
51Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 
November 2024, pp. 1469-1472, s. 6(a)(ii). 
52Substituted for the words “income year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in th e Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
53Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.4;  and published  in the 
Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, 
1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’ s Order 9 of 
1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendmen t) Act, 
2010. 
54Substituted for the word “ two” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in  the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 6(b). 
55Substituted for the words “assessment year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the 
Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
56Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001) , w.e.f. 1.7.2000, s.5;  and published in the 
Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, 
1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’ s Order 9 of 
1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 
2010. 
57Substituted for the words “an assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
 (i) tilling the land; 
 (ii) sowing the seed; 
 (iii) ploughing/planting; 
 (iv) tending/pruning; 
 (v) rendering the produce fit to be taken to market; 
 (vi) any other agricultural operation; 
 (b) any expenditure incurred on purchase of– 
  (i) seed; 
  (ii) fertilizers and pesticides; 
 (c) any expenditure incurred on– 
(i) hiring animals, tractors, agricultural machinery and implements 
used for earning agricultural income; 
  (ii) repair and maintenance of water-courses; 
 (d) any expenditure incurred on– 
 (i) harvesting of agricultural produce; 
  (ii) marketing of the agricultural produce; 
(e) any sum paid on account of– 
 (i) ushr; 
 (ii) local cess and other cesses; 
 (iii) water-rate (Abiana); 
(iv) electricity bills in respect of tubewells and lift pumps used for 
agriculture; 
(v) fuel charges in respect of tubewells and lift pumps uses for 
agriculture; 
(vi) rent of land used for agriculture; 
(vii) obtaining of agricultural loans; 
(viii) mark-up on agricultural loans; 
(f) in respect of depreciation of such buildings, machine ry and plant being 
the property of the 
59
[taxpayer] used for the purpose of earning 
agricultural income, allowance at the rate of 15 percent of the written 
down value; 
60
[*] 
                                                                                                                                                        
58Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 7(a). 
59Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in 
the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
60The word “and” omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 7(b). 
(g) any other expenditure not being in the nature of capital expenditure or 
personal expenses of the 
61
[taxpayer] laid out or expended wholly and 
exclusively for the purposes of agriculture 
62
[; and] 
63
[
64
[* * * * * * *]] 
65
[4-AA. Special procedure for certain categories of tax payers .- Notwithstanding 
anything contained in this Act or the rules, the Government may, by notification in the 
official Gazette, prescribe special procedure for scope and payment of tax, filing of 
return and assessment in respect of such categories of tax payers, in such areas, as 
may be specified therein.] 
4-B. Allowances to be treated as deduction from income .– Any allowance 
admissible under this Act shall be included in the total agricultural income, but may 
be deducted from such income for the purpose of computing the tax payable by 
66
[taxpayer] under this Act. 
4-C. Liability in the case of a deceased person .– (1) Where a person dies, his 
legal representatives shall be liable to pay tax which the deceased would have been 
liable to pay if he had not died, in the like manner and to the same extent as the 
deceased. 
 (2) For the purpose of making an assessment of the agricultural income of 
the deceased and recovery of tax– 
(a) any proceeding taken against the deceased before his death shall be 
deemed to have been taken against the legal representatives and may 
be continued against the legal representatives from the stage at which 
it stood on the date of the death of the deceased; and 
(b) any proceeding which could have been taken against the deceased if 
he had survived may be taken against the legal representatives, 
and all the provisions of this Act shall, so far as may be, apply accordingly. 
 (3) The legal representatives of the deceased shall, for the purposes of 
this Act be deemed to be 
67
[taxpayer]. 
Explanation.– For the purposes of this section, “legal representative” i ncludes an 
executor, administrator and any person administering the estate of a deceased 
person. 
                                                 
61Substituted for the word “assessee” by the Punjab Agric ultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
62Substituted for the full stop “.” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 7(c). 
63Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 
November 2024, pp. 1469-1472, s. 7(d). 
64Omitted “clause (h)’’ by the Punjab Agricultu ral Income Tax (Amendment) Act 202 5 (LXVII of 2025 ), published in the Punjab Gazette 
(Extraordinary), dated: 05 August 2025, p. 653, s. 3. 
65Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette (E xtraordinary), dated: 27 
November 2024, pp. 1469-1472, s. 8. 
66Substituted for the words “an assessee” by the Punjab A gricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 146 9-1472, s. 13. 
67Substituted for the words “an assessee” by the Act ibid.  
4-D. Liability of agents representing 
68
[taxpayer].– (1) Every agent shall, in 
respect of the agricultural income for which he is, or is declared to be, or is t reated 
as, an agent, be deemed to be 
69
[taxpayer] for the purposes of this Act and shall be 
subject to the same obligations and liabilities as if he were the  
70
[taxpayer], and shall 
be liable to assessment in his own name in respect of that income. 
 (2) Every agent who pays any tax under this Act shall be entitled to 
recover the tax so paid from the person on whose behalf it is paid, or to retain an 
equivalent amount out of any moneys due or belonging to the said person which may 
be in his possession or come into his possession at any time. 
 (3) Nothing in this Act shall prevent either the direct assessment of the 
person on whose behalf or for whose benefit, any such income is receivable, or the 
recovery from such person of the tax payable in respect of such income. 
Explanation.– For the purposes of this section, “agent” includes– 
(i) in respect of the income of a minor, lunatic or idiot, the guardian or 
manager who is entitled to receive, or is in receipt of, such income, on 
behalf of such minor, lunatic or idiot; 
(ii) in respect of income, which the Court of Wards, the Administrator 
General, the Official Trustee or any receiver or manager appointed by 
or under any order of a Court receives or is entitled to receive on behalf 
of, or for the benefit of, any person, such Court of Wards, Administrator 
General, Official Trustee, receiver or manager; and 
(iii) in respect of income which a trustee, appointed under a trust declared 
by a duly executed instrument in writing whether testamentary or 
otherwise including any Wakf deed which is valid under the Mussalman 
Wakf Validating Act 1913 (VI of 1913), receives or is entitled to receive 
on behalf, or for the benefit, of any person, such trustee or trustees.] 
5. Refund.– Refund of tax where due shall be made in such manne r as may be 
prescribed. 
6. Maintenance of accounts.– Accounts regarding demand and recovery of tax 
shall be maintained in such manner as may be prescribed. 
7. Application of Act XVII of 1967.– (1) Subject to the other provisions of this Act, 
the provisions of sections 13 and 14 of the Punjab Land Revenue Act 1967 (XVII of 1967) 
shall apply to cases under this Act. 
 (2) For the purposes of appeal, review or revision, an order passed under 
this Act shall be deemed to be an order of a Revenue Officer within th e meanings of 
Sections 161, 162, 163 and 164 of the Punjab Land Revenue Act 1967 (XVII of 
1967) 
71
[:] 
                                                 
68Substituted for the word “assessee” by the Act ibid. 
69Substituted for the words “an assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in  the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13.ss 
70Substituted for the word “assessee” by the Act ibid. 
71Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000,  s.6;  
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued 
under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
 
72
[Provided that proceedings of suo motu  review or revision of an order in 
respect of any 
73
[tax year] shall not be initiated after the expiration of two ye ars from 
the end of the 
74
[tax year] in which the total agricultural income of the said 
75
[tax year] 
was first assessable.] 
76
[8. Penalty for failure to furnish statement, etc .– (1) Where any person has, without 
reasonable cause, failed to furnish, within the time allowed for the purpose, the statement or, 
as the case may be, the return under section 4, the Collector may impose upon such person 
a penalty 
77
[equal to:  
(a) 0.1% of the tax payable in respect of that tax year for each day of 
default; or  
(b) rupees one th ousand for each day of default; provided that minimum 
penalty shall be: 
(i) ten thousand rupees in case where the agriculture income does 
not exceed twelve hundred thousand rupees;  
(ii) twenty thousand rupees in case where the agricultural income 
exceeds twelve hu ndred thousand rupees but does not exceed 
forty million rupees; and 
(iii) fifty thousand rupees where the agricultural income exceeds forty 
million rupees.] 
 (2) No penalty under sub -section (1) shall be imposed on any person 
unless such person has been given a reasonable opportunity of being heard.] 
78
[9. Penalty for concealment of cultivated land etc.– (1) Where in the course of 
any proceedings under this Act, the Collector or the appellate or revisional authority is 
                                                                                                                                                        
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic 
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010.  
72Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.6;  and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Or der 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
73Substituted for the words “ income year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  
published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
74Substituted for the words “assessment year” by the Act ibid. 
75Substituted for the words “income year” by the Act ibid. 
76Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.7;  
and published in the Punjab Gazette (Extraordinary),  dated 4.7.2001, pages 1161 -1168, which was protected and continued 
under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic 
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010 , which earlier substituted by the 
Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1 .7.2000, s.5; and published in the Punjab 
Gazette (Extraordinary) , dated 30.6.2000, pages 577 -581, which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitu tion (Amendment) 
Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as 
substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
77Substituted for words  “of rupees twenty -five fo r each day of default, subject to maximum of rupees one thousand” by the 
Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette (Extraordinary), dated : 
27 November 2024, pp. 1469-1472, s. 9. 
78Substituted by the Pu njab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.6; and 
published in the Punjab Gazette (Extraordinary) , dated 30.6.2000, pages 577 -581, which was protected and continued under 
satisfied that any 
79
[
80
[taxpayer]] has, either  in the said proceedings or in any earlier 
proceedings relating to an assessment in respect of the same tax year, concealed his 
cultivated land or furnished inaccurate particulars of such cultivated land, or concealed 
his agricultural income or furnished i naccurate particulars of such income, he or, as 
the case may be, it may impose upon such 
81
[
82
[taxpayer]] a penalty equal to the 
amount of tax which the said 
83
[
84
[taxpayer]] sought to evade by concealment of his 
cultivated land or furnishing inaccurate partic ulars of such cultivated land, or by 
concealment of his agricultural income or furnishing inaccurate particulars of such 
income as aforesaid. 
 (2) For the purposes of sub -section (1), concealment of cultivated land or 
the furnishing of inaccurate particula rs of cultivated land, concealment of agricultural 
income or furnishing of inaccurate particulars of such income shall include 
suppression of information regarding any cultivated land liable to tax or, as the case 
may be, suppression of any item of receipt of agricultural income or failure to disclose 
agricultural income chargeable to tax under this Act or claiming any deduction for, or 
showing any expenditure not actually incurred.] 
 
85
[(3) No penalty under this section shall be imposed on any 
86
[taxpayer] unless 
such 
87
[taxpayer] has been given a reasonable opportunity of being heard.] 
88
[10. 
89
[Default surcharge for non-payment or late payment of tax] .– (1) Where 
any 
90
[taxpayer] is in default in making payment of any tax, the Collector may impose 
                                                                                                                                                        
the Provisional Constitutional Order, 1 999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
79Substituted for the word “owner” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.8; 
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief 
Executive’s Order 9 of 1999) and Article 270AA of the Cons titution of the Islamic Republic of Pakistan as substituted by the Constitution 
(Eighteenth Amendment) Act, 2010. 
80Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
81Substituted for the word “owner” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.8; 
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief 
Executive’s Order 9 of 1 999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution 
(Eighteenth Amendment) Act, 2010. 
82Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024) , published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
83Substituted for the word “owner” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.8; 
and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional 
Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief 
Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution 
(Eighteenth Amendment) Act, 2010. 
84Substituted for the word “assessee” by the Punjab Agricultural Income Tax  (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
85Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s. 8;  and p ublished in the 
Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, 
1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) O rder, 1999 (Chief Executive’s Order 9 of 
1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteent h Amendment) Act, 
2010. 
86Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
87Substituted for the word “assessee” by the Act ibid. 
88Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.9; and published in the 
Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, 
1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 
1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteent h Amendment) Act, 
2010. 
89Substituted for title “Penalty for default in payment of tax” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published 
in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 10(a). 
on him a 
91
[default surcharge] at the rate of 
92
[ten] percent per annum of the amount of 
tax overdue for the period of default: 
 Provided that the total amount of 
93
[default surcharge]  imposed under this 
section shall not exceed fifty per cent of the amount of such tax. 
 (2) No 
94
[default surcharge] under sub-section (1) shall be imposed on any 
95
[taxpayer] unless such 
96
[taxpayer] has been given a reasonable opportunity of 
being heard.] 
97
[10-A. Bar of jurisdiction .– No Civil Court shall have jurisdiction in any manner 
relating to the assessment or collection of the tax leviable under this Act and no order 
passed or proceedings taken by any authority under this Act shall be called in question 
in any Civil Court.] 
11. Rules.– 
98
[(1)] The Government may frame rules to carry out t he purposes of 
this Act. 
 
99
[(2) Any amendment made in the rules, to the extent of rates of agricultural 
income tax, during a financial year, under sub -section (1), shall be laid in Provincial 
Assembly of the Punjab at the time of presentation of the Annual  Budget for the next 
financial year.] 
12. Repeal.– 
100
[* * *] The Punjab Agricultural Income Tax Ordinance 1997 (XXII of 
1997) is hereby repealed. 
 
101
[* * * * * * * * * * * *   ] 
                                                                                                                                                        
90Substituted for the  word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. 
91Substituted for the word “penalty” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in 
the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(b)(i). 
92Substituted for the word “ five” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the 
Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(b)(ii). 
93Substituted for the word “ penalty” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in 
the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(b)(iii). 
94Substituted for the word “ penalty” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in 
the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(c). 
95Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in 
the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. 
96Substituted for the word “assessee” by the Act ibid. 
97Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.10; and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
98The number “(1)” added by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab 
Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 11. 
99Added by the Act ibid. 
100Omitted the brackets and figure “( 1)” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 
2001), w.e.f. 1.7.2000, s.11; and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was 
protected and continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by 
the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the  
Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
101Deleted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.11; and 
published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the 
Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution 
102
[
103
[ * * * * * * * * * * * *]]  
 
104
[
105
[ * * * * * * * * * * * *]] 
  
 
                                                                                                                                                        
(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of 
Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
102Substituted by the Punjab Finance Act  2019 (XV of 2019), published in the Pu njab Gazette (Extraordinary), dated: 28 June 
2019, pp. 4105-4114, s. 5; It was earlier substituted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII 
of 2002), w.e.f.1.7.2002, s.5; and published in the Punjab Gazette (Extraordinary), dated 8.7.2002, page. which was protected and 
continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional 
Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Articl e 270AA of the Constitution of the Islamic 
Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
103Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 12. 
104Substituted by the Punjab Finance Act  2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 
2019, pp. 4105-4114, s. 5; It was earlier substituted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 
2000), w.e.f. 1.7.2000, s.7; and published in the Punjab Gazette (Extraordinary), dated 30.6.2000, pages 577 -581, which was 
protected and continued under the Provisional Constitutional Order, 1999 (Chief Execu tive’s Order 1 of 1999) as amended by 
the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the 
Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. 
105Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 12.