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    <title>Amendment in Rules-Determination of Turnover of Sales of Residential Hotels / Insertion of New Form DVAT 22A for withholding refund / furnishing security / fees for filing determination reduced from Rs. 10,000/- to Rs. 500/-.</title>
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    <description>Rule 4A prescribes percentage allocations of a composite lodging-and-meals charge to determine the taxable turnover of residential hotels, with the percentage varying by inclusion of breakfast, lunch, dinner or their combinations, and allows reduction where documentary evidence proves a lower taxable component. Rule 34 is amended to require orders for withholding refunds or demanding security to be issued in Form DVAT 22A. Annexure I reduces the fee payable for an application for determination of a specific question to a lower fixed amount. The rules are effective immediately.</description>
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      <title>Amendment in Rules-Determination of Turnover of Sales of Residential Hotels / Insertion of New Form DVAT 22A for withholding refund / furnishing security / fees for filing determination reduced from Rs. 10,000/- to Rs. 500/-.</title>
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      <description>Rule 4A prescribes percentage allocations of a composite lodging-and-meals charge to determine the taxable turnover of residential hotels, with the percentage varying by inclusion of breakfast, lunch, dinner or their combinations, and allows reduction where documentary evidence proves a lower taxable component. Rule 34 is amended to require orders for withholding refunds or demanding security to be issued in Form DVAT 22A. Annexure I reduces the fee payable for an application for determination of a specific question to a lower fixed amount. The rules are effective immediately.</description>
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