Preservation of DVAT-43: contractors may file a photocopy with returns while retaining originals for inspection. The circular permits a contractor who received one copy of the DVAT-43 certificate from the contractee to file a photocopy of DVAT-43 with the DVAT-16 or DVAT-17 return, while preserving the original certificate for seven years and producing it to the Assessing Authority on demand.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Preservation of DVAT-43: contractors may file a photocopy with returns while retaining originals for inspection.
The circular permits a contractor who received one copy of the DVAT-43 certificate from the contractee to file a photocopy of DVAT-43 with the DVAT-16 or DVAT-17 return, while preserving the original certificate for seven years and producing it to the Assessing Authority on demand.
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