Discharge of liability in respect of a continuing works contract (Section 105(4))

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..... to in this section as "the repealed Act"), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall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 31st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be filed after the notification of the Delhi .....

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..... (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 31st 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. ---------------------------------------- Notes:- 1. Inserted vide Notification No. .....

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