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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


24 Submission of tax returns
25 Assessment of tax for a tax period
26 Assessment of tax for an assessment year
27 Self assessment
28 Assessment of tax after examination of Records
29 Assessment of tax of turnover escaped from assessment
30 Rounding off of turnover and tax
31 Rectification of mistakes
32 Power to set aside exparte order of assessment or penalty
33 Payment and recovery of tax
34 Tax deduction at source
35 Allotment of tax deduction number to a person responsible for making tax deduction at source
36 Recovery or refund of petty amounts to be
37 Recovery of tax in case of a company under liquidation
38 Liability of director of limited company in liquidation
39 Power to grant installment
26A.Special provision relating to casual traders

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