{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"S9YDTX","written":"S9Y-DTX","title":"Section 2, Punjab Finance Act, 2025","status":"As at 8 September 2026. In force from 7 July 2025.","path":"/S9Y-DTX","asAt":null,"sha256":"2fab1db0c99624a192789f66ffe790353920a5266aa055e255001fc2da9bc90e","blocks":[{"kind":"title","segs":["Section 2, Punjab Finance Act, 2025 [S9Y-DTX]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force from ","7 July 2025","."]},{"kind":"line","segs":["In ",{"text":"Punjab Finance Act, 2025","href":"/A12-VYX"}," [A12-VYX]",". ","This text from ","7 July 2025",". ","No other text held."]},{"kind":"line","segs":["Synthetic. This instrument, its title, its number and the words of this section are generated by the register."]},{"kind":"line","segs":["Cite: Section 2, Punjab Finance Act, 2025 [S9Y-DTX]. Machine: S9Y-DTX."]},{"kind":"law","text":"Rates of tax.—Subject to the provisions of this section, for the financial year 2025-26, tax shall be charged at the rates specified in the Schedule.","runs":[]},{"kind":"heading","segs":["Made under this section, or naming it (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Cited by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Duties published under this section (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"Punjab Finance Act, 2025","path":"/A12-VYX","relation":"contained_by","description":"Containing document. Open its recorded arrangement.","synthetic":true,"effectiveDate":null}],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"held","version":{"number":1,"from":"2025-07-07","to":null,"sha256":"2fab1db0c99624a192789f66ffe790353920a5266aa055e255001fc2da9bc90e","language":"eng","synthetic":true,"sourceRecord":{"title":"Punjab Finance Act, 2025","code":"A12-VYX"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register; the instrument, its title, its number and its words are synthetic.","path":"/S9Y-DTX@2025-07-07"},"versions":[{"number":1,"from":"2025-07-07","to":null,"sha256":"2fab1db0c99624a192789f66ffe790353920a5266aa055e255001fc2da9bc90e","language":"eng","synthetic":true,"sourceRecord":{"title":"Punjab Finance Act, 2025","code":"A12-VYX"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register; the instrument, its title, its number and its words are synthetic.","path":"/S9Y-DTX@2025-07-07"}]},"particulars":[{"label":"Class","value":"Act of the State Legislature"},{"label":"Citation","value":"Punjab Act 38 of 2025"},{"label":"Number","value":"Punjab Act 38 of 2025"},{"label":"Authority","value":"Legislature of Punjab"},{"label":"Assent","value":"7 July 2025"},{"label":"Published","value":"7 July 2025"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN-PB"}],"jurisdiction":"IN-PB","dates":{"made":"2025-07-07","inForce":"2025-07-07","ceased":null},"changedBy":[],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/S9Y-DTX","text":"Section 2, Punjab Finance Act, 2025 [S9Y-DTX]\nAs at 8 September 2026. In force from 7 July 2025.\nIn Punjab Finance Act, 2025 [A12-VYX]. This text from 7 July 2025. No other text held.\nSynthetic. This instrument, its title, its number and the words of this section are generated by the register.\nCite: Section 2, Punjab Finance Act, 2025 [S9Y-DTX]. Machine: S9Y-DTX.\nRates of tax.—Subject to the provisions of this section, for the financial year 2025-26, tax shall be charged at the rates specified in the Schedule.\nMade under this section, or naming it (0)\nnone\nCited by (0)\nnone\nNot held (0)\nnone\nDuties published under this section (0)\nnone"}