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Section 41 of Delhi Value Added Tax Act 2004 - Refund of tax for embassies, officials, international and public organizations

What is the law regarding Refund of tax for embassies, officials, international and public organizations? Section 41 of DVAT Act 2004

Section 41 : Refund of tax for embassies, officials, international and public organizations - Delhi Value Added Tax Act 2004

Rule 35, Form 23

 

(1) The bodies listed in the Sixth Schedule shall be entitled to claim a refund of tax paid on goods purchased in Delhi, subject to such restrictions and conditions as may be prescribed.

(2) Any person entitled to a refund under sub-section (1) of this section may apply to the Commissioner in the manner and within the time prescribed.

DELHI VALUE ADDED TAX ACT 2004

Section 41 : Refund of tax for embassies, officials, international and public organizations

Section 42 : Interest

Section 43 : Recovery of tax

Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

Section 45 : Continuation of certain recovery proceedings

Section 46 : Special mode of recovery

Section 46A : Provisional attachment to protect revenue in certain cases

Section 47 : Transfer of assets during pendency of proceedings void

Section 47A : Liability under this Act to be the first charge

Section 48 : Records and accounts

Section 49 : Accounts to be audited in certain cases

Section 50 : Tax invoices

 

 

Section 51 : Credit and debit notes

Section 52 : Liability in case of transfer of business

Section 53 : Liability in case of company in liquidation

Section 54 : Liability of partners of firm to pay tax

Section 55 : Liability of guardians, trustees etc

 

 

Section 56 : Liability of Court of Wards, etc

Section 57 : Liability in other cases

Section 58 : Audit

Section 58A : Special Audit

Section 59 : Inspection of records

Section 60 : Power to enter premises and seize records and goods

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