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    <description>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.</description>
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