Duties under the Delhi Value Added Tax on Works Contract Act, 2004 and Rules, 2005 - F. (101)/VAT/Works Contract/Policy-I/1956-69 - Delhi Value Added Tax
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Tax compliance certification now allows contractors to submit attested filed-return copies instead of a no dues certificate before award. The prior requirement of a No Dues Certificate before awarding a contract is replaced by a contractor certificate that up-to-date VAT returns have been filed, together with copies of those returns submitted to the Department of Trade & Taxes, as an alternative means to establish tax compliance at the pre-award stage.
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.
Tax compliance certification now allows contractors to submit attested filed-return copies instead of a no dues certificate before award.
The prior requirement of a No Dues Certificate before awarding a contract is replaced by a contractor certificate that up-to-date VAT returns have been filed, together with copies of those returns submitted to the Department of Trade & Taxes, as an alternative means to establish tax compliance at the pre-award stage.
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