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of <h1>Delhi VAT Amendments: Section 74 effective March 31, 2012; Sections 81 & 106 retroactive to April 1, 2005.</h1> Amendments to the Delhi Value Added Tax are specified, with Section 74 becoming effective from March 31, 2012. Amendments to Sections 81 and 106 are retroactively effective from April 1, 2005. Changes to Sections 2, 3, 28, and 29 will be effective from April 1, 2012. The notification, issued by the Finance Department of the Government of the National Capital Territory of Delhi, is authorized by the Lieutenant Governor and signed by the Special Secretary (Finance).
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