Regarding Permanent Account Number (PAN)
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....)/Fin.(Rev-1 )/2012-13/dsVI/264, Accordingly, for compliance of Section 95 of the DVAT Act, 2004, read with Rule 18(3) of the DVAT Rules, 2005, all registered dealers shall now file Form DVAT 52 with requisite details pertaining 'to Permanent Account Number and/or Importer Exporter Code, as the case may be, on or before 30/05/2013. (PRASHANT GOYAL) COMMISSIONER, VAT No. F. 3(339)/Policy/VAT/2013/76-82 Dated 15/04/2013 Copy forwarded for information and necessary action to: 1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02, New Delhi-02. 2. All VATOs/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. 3. Pro....
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....in rule 7, in sub-rule (1), after the word 'and' and before the words 'sub-section' the following shall be inserted, namely:- “sub-clause(ii) of clause (c) of" 3. Amendment of rule 18.- In the principal Rules, in rule 18, for sub-rule (3) the following shall be substituted, namely:- "A declaration under sub section (3), (3A) of section 95, shall be furnished in Form DVAT-52 to the Commissioner within the time as specified in section 95". 4. Amendment of rule 26.- In the principal Rules, in rule 26,- (i) for sub-rule (1), the following shall be substituted, namely;- "Subject to sub-rule(2) of this rule, the tax period for all the dealers shall be a quarter." (ii) "sub-rules (3) and (4) and Form DVAT-55 shall be omitted." 5....
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....ules, in rule 47, for the word "Special", the word "Additional†shall be substituted. 9. Amendment of rule 48.- In the principal rules, in rule 48, in sub-rule (c), for the word "Additional", the word "Special" shall be substituted. 10. Amendment of rule 59.- In the principal rules, in rule 59, for sub-rule (2), the following shall be substituted, namely:- "(2) Person who has deducted the tax under sub-section (1) of section 36A shall issue a certificate for deduction of tax in Form DVAT-43. Such certificate shall be issued in quadruplicate. The person who has deducted the tax is liable to deposit the same before the expiry of fifteen days following the month in which such deduction is made and shall furnish the certificate ....
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