Pakpattan returns combine farm income, shrine-season trade, dairy, commission and salaries. This page explains what to include.
A Year That Peaks at the Urs
For a shop near Baba Farid's shrine, the days of the annual urs can bring as much trade as several ordinary months. Langar suppliers, sellers of chadars and religious items, sweet shops, transporters and lodging houses all see this surge. The return still covers the full tax year from July to June: the urs takings are included alongside the rest of the year's sales, and the costs are the stock bought, extra staff hired for the urs, rent and electricity. A notebook of daily takings during the urs, and bank deposits made afterwards, are the best evidence of what was earned.
Families Renting Rooms to Visitors
Households that rent rooms to visiting families during the urs earn rent that is income, even though it comes only once a year.
Farmers Along the Old Sutlej Bed
Cotton, wheat, maize and fodder from family land are declared as agricultural income.
Milk Collection and Dairies
Small farmers selling milk from their own animals earn agricultural income. Collection centre operators and commercial dairies show milk sales against purchases, feed, labour and chilling costs, and claim the processor's withholding.
Commission Agents
Commission less costs, with loans to growers as receivables.
Teachers and Officials
Salary and withholding are copied from certificates.
Late Filing
A late return is accepted; rejoining the Active Taxpayers List needs the surcharge.
Bank Profit
Profit on savings is declared with the bank's withholding.
Frequently Asked Questions
Do seasonal businesses file a full-year return?
Yes.
Is a dairy herd an asset?
Yes.
Can I file late?
Yes, with the surcharge.