Composition scheme declaration: contractor must report subcontract details and undertake deposit of tax on payments to subcontractors. Certificate by a contractor under the composition scheme requiring identification of contractor and subcontractor by TIN, a table of subcontract particulars (works description, allocation date, contract value, payments made during the period, balance value, completion date), and an undertaking that tax due on payments to the subcontractor has been or will be deposited to the government treasury, with signature and authorized signatory attestation.
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.
Composition scheme declaration: contractor must report subcontract details and undertake deposit of tax on payments to subcontractors.
Certificate by a contractor under the composition scheme requiring identification of contractor and subcontractor by TIN, a table of subcontract particulars (works description, allocation date, contract value, payments made during the period, balance value, completion date), and an undertaking that tax due on payments to the subcontractor has been or will be deposited to the government treasury, with signature and authorized signatory attestation.
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TaxTMI 
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TaxTMI 
