Composition Scheme (Section 16)

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....ection 16.       (2) A dealer paying tax at the rates specified in section 4 may elect to pay tax under section 16 only from the beginning of the following year by making an application in DVAT-01 within 30 days from the first day of the beginning of the following year.       ^1[***]       ^2[(3) A person who ....

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....sp;    (5)  A dealer who is covered by sub-section (10) of section 16 shall give intimation to the Commissioner in Form DVAT 03 A.       --------------------------- Notes:- 1. Omitted vide Notification No. F.101(337)/2005-Fin.(A/Cs)/1836, Dated 08.07.2005. w.e.f 08.07.2005., Earlier Inserted vide Notification No. No.F.101(337)/2005-Fin.(A/Cs)(ii....