The State Government of Punjab vide its gazette notification dated 2nd March 2021 has published the Punjab State Development Tax (Amendment) Rules, 2021.
The Amendment is brought under rule 10(1) which specifies the filing of return in which the government may, by notification extend the last date of filing the return.
Further, under rule 14(3)the tax due for the month shall be deposited by the last day of the following month.