Rule 59 - Tax Deduction At Source (Section 36A) - Delhi Value Added Tax Rules, 2005

CHAPTER 12 Miscellaneous 59. Tax Deduction At Source Section 36A (1) Any person deducting tax under section 36A shall deposit the tax in the appropriate Government treasury against the challan in Form DVAT 20 within the time prescribed in section 36A, along with interest for delayed payment 4 [(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 in duplicate to the contractor within 7 days from the date of deposit. The third copy thereof along with proof of payment in challan Form DVAT-20 shall be attached along with the return of Tax Deduction at Source (T.D.S.) as prescribed in sub-rule (4) of this rule. The fourth copy thereof shall be retained by him for his records.] (3) Every person responsible for making deduction of tax under section 36A shall apply for Tax Deduction Account Number (T.A.N) 2 [ within seven days ] from the date on which the tax was deducted or deductible in Form DVAT 44 and a Tax Deduction Account Number shall be issued in Form DVAT 45. 5 [4. Every person holding a TAN shall be required to file a quarterly return in Form DVAT-48 within a period of twenty eight days from the end of the quarter. (5) An application for amendment and/or cancellation to an existing registration shall be made in Form DVAT-45A electronically, on the department website.] ---------------------------------------- Notes:- 1. Substituted vide 28 days vide Notification No.F. 3(59)/Fin (T E)/2005-06/923Kha, dated 30.11.2005 . w.e.f. 30.11.2005. 2. Substituted vide Notification No.F.3(22)/Fin.(T E)/2006-07/dsfte/344-353, dated 07.09.2006. , w.e.f. 07.09.2006., before it was read as:- within thirty days 3. Substituted vide Ntf. No. F.3(27)/Fin(Rev-I)/2011-12/DSIII/353 Dated: April 25, 2012 w.e.f. 25.04.2012., before it was read as:- annual year 4. Substituted vide Notification No.F.3(15)/Fin.(Rev-I)/2012-13/dsVI/264 Dated 30/03/2013. Before it was read as (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 triplicate. The person who has deducted the tax shall furnish the original copy of the certificate to the contractor within 1 [ fifteen days] from the end of the month in which tax has been deducted. The second copy thereof along with proof of payment in challan Form DVAT 20 shall be attached along with the return of Tax Deduction at Source (T.D.S) as prescribed in sub-rule (4) of this Rule. The third copy thereof shall be retained by him for his records. 5. Sub-Rule 4 substituted and Sub-rule 5 inserted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as, (4) Every person deducting tax shall be required to file a Tax Deduction at Source (T.D.S) 3 [ quarterly ] return in Form DVAT 48 within a period of twenty eight days from the end of the 3 [ quarter ] in which tax has been deducted.