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of <h1>Dealers' e-return criteria under Delhi VAT amended: Tax from 2004-2005 excluded, only 2003-2004 considered.</h1> The notification from the Department of Trade and Taxes, Government of National Capital Territory of Delhi, amends a previous notification regarding the criteria for dealers to file electronic returns under the Delhi Value Added Tax. It clarifies that the tax deposited by a dealer during the assessment year 2004-2005 should not be considered when determining the requirement to file an electronic return. This modification specifies that only the assessment year 2003-2004 is relevant for this criterion.
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