(a) be calculated by considering part of a month as one month;
(b) for the purposes of collection and recovery, be deemed to be tax under this Act; and
(c) be in addition to the penalty, if any, imposed under this Act.
Explanation.
Chapter VI
Payment and Recovery of Tax
Section 32 • The Punjab Value Added Tax Act, 2005
32. Interest for non-payment or delayed payment of tax.
the-punjab-value-added-tax-act-2005-sec-32.json
•
Section 32
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"content": "(a) be calculated by considering part of a month as one month;\n(b) for the purposes of collection and recovery, be deemed to be tax under this Act; and\n(c) be in addition to the penalty, if any, imposed under this Act.\nExplanation.\nChapter VI\nPayment and Recovery of Tax",
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