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Section 29 of Delhi Value Added Tax Act 2004 - Signing returns

What is the law regarding Signing returns? Section 29 of DVAT Act 2004

Section 29 : Signing returns - Delhi Value Added Tax Act 2004

 

(1) Every return under this Chapter shall be signed and verified ?

(a) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of a company or local authority, by the principal officer thereof;

(d) in the case of a firm, by any partner thereof, not being a minor;

(e) in the case of any other association, by any member of the association or persons;

(f) in the case of a trust, by the trustee or any trustee; and

(g) in the case of any other person, by some person competent to act on his behalf.

Explanation 1.- For the purposes of this section the expression "principal
officer" shall have the meaning assigned to it under sub-section (35) of section 2 of the Income Tax Act, 1961 (43 of 1961).

Explanation 2.- For the purposes of this Act, any return signed by a person who is not authorized under this section shall be treated as if no return has been furnished.

Explanation 3. ? For the purposes of this Act, any return having digital signature as defined under clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (No. 21 of 2000), shall be treated as if the return has been signed as required under this Act.

 

DELHI VALUE ADDED TAX ACT 2004

Section 21 : Amendment of registration

Section 22 : Cancellation of registration

Section 23 : Effect of de-registration

Section 24 : Registration during transition

Section 25 : Security from certain classes of dealers and other persons

Section 26 : Periodical payment of tax and furnishing of returns

Section 27 : Power to require other returns

Section 28 : Correction of deficiencies

Section 29 : Signing returns

Section 30 : Assessment of tax, interest or penalty

 

 

Section 31 : Self assessment

Section 32 : Default assessment of tax payable

Section 33 : Assessment of penalty

Section 34 : Limitation on assessment and re-assessment

Section 35 : Collection of assessed tax and penalties

 

 

Section 36 : Manner of payment of tax, penalties and interest

Section 36A : Tax deducted at source

Section 37 : Order of application of payments

Section 38 : Refunds

Section 39 : Power to withhold refund in certain cases

Section 40 : Collection of tax only by registered dealers

Section 40A : Agreement to defeat the intention and application of this Act to be void

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