The Government of Punjab, on November 07, 2025, issued the Punjab State Development Tax (First Amendment) Rules, 202,5, further to amend the Punjab State Development Tax Rules, 2018.
The following has been stated: -
•The amendments introduce new Forms PSDT-15 to PSDT-18 for cessation, cancellation, and opting in/out of lump-sum tax payment. Employers or enrolled persons opting for lump-sum tax must pay by April 30 each year.
•Additional procedural updates include form-based communication requirements and new provisions for application approvals.
They shall come into force on and with effect from November 07, 2025.
The detailed notification is given in the document below.
[Notification No.: G.S.R.174/P.A.11/2018/S.23/Amd.(3)/2025]
