Short title, extent and commencement.

(1) This Act may be called the Punjab State Development Tax Act, 2018. (2) It extends to the whole of the State of Punjab, and offices of the Government of Punjab and offices of any body, whether incorporated or not, which is owned or controlled by the State of Punjab situated in the capital of Punjab. (3) It shall come into force on and with effect from the date of its publication in the Official Gazette.