TMI BlogTax Deduction At Source (Section 36A)X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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 Dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|