THE DELHI VALUE ADDED TAX (AMENDMENT) ACT, 2013

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....T) ACT, 2013 (DELHI ACT 01 OF 2013) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 25^th March, 2013) [ 28^th March, 2013] An Act to further amend the Delhi Value Added Tax Act, 2004. BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-fourth year of the Republic of India as follows:- 1.  Short title, extent and commencement.- (1) This Act may be called the Delhi Value Added Tax (Amendment) Act, 2013. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force on such date as the Government may by notification in the official Gazette, appoint, except (a) Section 12 of this Act shall....

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.... tax of a dealer shall be paid within twenty one days of the conclusion of each calendar month. Explanation.- The obligation to pay the tax arises by virtue of this provision, and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer. ". 4.   Amendment of section 9, - In the principal Act, in section 9,- (i) in sub-section (9), in clause (a), for sub-clause(ii), the following shall be substituted, namely, - (ii) "balance  2/3^rd of such input tax, in equal proportions, in corresponding tax periods, in two immediately successive financial years :"; (ii) after sub-section (10), the following sub-section, shall be inserted, namely: "(11) Subject to sub-section (1), (2....

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..... - In the principal Act, in section 26, - (i)  in sub-section (1), the words "and manner" shall be added in the end. (ii) sub-section (2) and sub-section (3) shall be omitted. 9. Amendment of section 34.- In the principal Act, in section 34, in sub-section (1), for clause (a) the following shall be substituted, namely:- "(a) the end of the year comprising of one or more tax periods for which the person furnished a return under section 26 or 28 of this Act; or" '10.  Amendment of section 36A.- In the principal Act, in section 36A,- (I)  in sub-section (1), the following proviso shall be inserted, namely:- "PROVIDED that the rate of deduction of tax (TDS) shall be  6% in case of sub-contractors not re....