Clarification regarding preserving of DVAT 43 by the contractors.
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....3 Sub: Clarification regarding preserving of DVAT 43 by the contractors Sub rule (2) of rule 59 of DVAT Rules, 2005 stipulates that a person who has deducted tax under sub section (1) of section 36 A of DVAT Act, 2004 shall issue a certificate of deduction of tax in form DVAT-43....
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....17, a dealer claiming adjustment in his tax return of the amount of tax deducted under section 36A is required to submit the certificate in form DVAT-43, in original, along with the DVAT return in form DVAT-16 or DVAT-17. The above three provisions of DVAT Act and Rules read together mean that the contractee will furnish one copy of certificate i....
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