Summary assessment scheme eligibility for works contractors clarified; government-contractors may opt for composition and file Form XIII. Summary assessment under the Delhi Sales Tax on Works Contract Act, 1999 creates a self-assessment route for contractors who have undertaken government contracts and opted for the composition scheme, applying provisions of the Delhi Sales Tax Act, 1975 to returns, assessment and confidentiality. Eligible contractors must file Form XIII with prescribed enclosures to designated Nodal Officers and will receive an acknowledgement receipt-cum-assessment order. Specific categories of contractors are excluded, and furnishing incorrect accounts or information is an offence attracting penal action.
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.
Summary assessment scheme eligibility for works contractors clarified; government-contractors may opt for composition and file Form XIII.
Summary assessment under the Delhi Sales Tax on Works Contract Act, 1999 creates a self-assessment route for contractors who have undertaken government contracts and opted for the composition scheme, applying provisions of the Delhi Sales Tax Act, 1975 to returns, assessment and confidentiality. Eligible contractors must file Form XIII with prescribed enclosures to designated Nodal Officers and will receive an acknowledgement receipt-cum-assessment order. Specific categories of contractors are excluded, and furnishing incorrect accounts or information is an offence attracting penal action.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
