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<h1>Rule 33 of Delhi VAT Rules: Steps to Prove Payment of Tax and Obtain Credit from the Commissioner.</h1> Under the Delhi Value Added Tax Rules, 2005, Rule 33 outlines the procedure for proving payment of tax, interest, penalty, or other amounts due under the Act. Upon receiving Part B of Form DVAT-20, the Commissioner credits the amount to the dealer. If Part B is unavailable, the dealer must provide Part C or D of Form DVAT-20, a certificate from the Government treasury confirming the deposit, and an affidavit verifying authenticity. Failure to provide satisfactory proof results in disallowance of the credit by the Commissioner.