TMI BlogDischarge of liability in respect of a continuing works contract (Section 105(4))X X X X Extracts X X X X X X X X Extracts X X X X ..... after referred to in this section as "the repealed Act"), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall furnish the details of all partly executed contracts as on 31 st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be filed after the notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with provisions of sub-rule (1), he shall furnish information in Form DVAT 54 along with his return in Form DVAT-16 for each and every tax period ending up to 31 st March 2007: Provided that a return furnished for any tax period in the absence of duly filled in, signed and completed Form DVAT 54 shall be treated as invalid and incorrect. -------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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