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Penalty with respect to the sub section(4) and (9) of the section 86 of DVAT ACT

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....he sub-section (4) and (9) of the section 86 of the DVAT Act, 2004. Concern has been raised at different forums about lack of clarity among few of the officials and professionals regarding the date of effecting the penalty for return defaults and Registration defaults with reference to the above-mentioned sub-sections of section 86. It is hereby clarified that, the penalty, referred to in the su....