Amendment status not verified — confirm the current text below against the official source.
(1) The authorities empowered to assess, re-assess or collect tax under the Punjab Value Added Tax Act, 2005,_the Punjab Motor Vehicles Taxation Act, 1924, the Punjab Electricity (Duty) Act, 2005 and the Punjab Tax on Lotteries Act, 2005, shall assess, re-assess or collect the Social Security Surcharge levied under this Act from each of the persons liable to pay such a tax under these Acts. (2) The Corporate Social Responsibility contributions as per Schedule VII under section 135 of the Companies Act, 2013 to the Social Security Fund shall be collected in such manner, as may be prescribed. (3) The authorities referred to in sub—sections (1) and (2), shall deposit the proceeds of Social Security Surcharge collected from the persons liable to pay such a surcharge either in cash or by cheque or by direct electronic transfer in a specified Punjab Social Security Fund account. PUNJAB GOVT. GAZ. (EXTRA), APRIL 18, 2018 39 (CHTR 28, 1940 SAKA)