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of <h1>Commissioner Can Request Additional Tax Returns Under Section 27 of Delhi VAT Act 2004, Beyond Regular Requirements.</h1> Section 27 of the Delhi Value Added Tax Act, 2004, grants the Commissioner the authority to request additional returns beyond those specified in Section 26. This applies to any person, regardless of their status as a registered dealer. The Commissioner can demand these returns in a prescribed form, either from the individual directly or through an agent or trustee, whenever deemed necessary.
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