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Circular No 01 of 2012-13, Clarification regarding preserving of DVAT 43 by the contractors
June, 13th 2012
                                       GOVERNMENT OF NCT OF DELHI
                               DEPARTMENT OF TRADE AND TAXES, (POLICY BRANCH)
                                 VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI~110002

                   No.F.7( 436)jPolicyjVATj2012j   (;.4..-7   0                Dated:    

                                           CIRCULAR NOJ.OF 2012-13

                   Subject:- Clarification regarding preserving of DVAT 43 by the contractors

                        Sub rule (2) of rule 59 of DVAT Rules, 2005 stipulates that a person
                   who has deducted tax under sub section (1) of section 36 A of DVAT Act,
                   2004 shall issue a certificate of deduction of tax in form DVAT-43. Such
                   certificate shall be issued in triplicate. The first copy shall be furnished by the
                   contractee to the contractor, second copy shall be attached along with the
                   T.D.S. return as prescribed in sub rule (4) of this rule and the third copy shall
                   be retained by the contractee for his records.

                          Sub section (7) of section 36A of DVAT Act, 2004 stipulates that a
                   dealer claiming adjustment in his tax return of the amount deducted under
                   this section shall preserve the Certificate issued to him for a period of seven
                   years and shall produce the same to the Commissioner on demand.

                         However, as per clause (iv) of sub rule (1) of rule 27 and sub rule (3) of

                rule 28 read with forms DVAT- 16 and DVAT- 17, a dealer claiming
                   adjustment in his tax return of the amount of tax deducted under sectipn 36A
                   is required to submit the certificate in form DVAT-43, in original, along with
                   the DVAT return in form DVAT-16 or DVAT-17.               ,:"}~,

                          The above three provisions of DVAT Act and Rules read together mean

                   that the contractee will furnish one copy of certificate in form DVAT-43 to the
                   contractor whereas the contractor is required to submit this certificate with his
                  DVAT return and also to preserve it for seven years.


      In view of this apparent contradiction    in the different    provisions of
DVAT Act and Rules, it is clarified that the contractor may file a photocopy of
the form DVAT-43 along with the return in form DVAT-16 or DVAT-17, as the
case may be. The original form DVAT-43 issued by the contractee may be
preserved by the contractor and produced before the Assessing Authority
whenever demanded.

This issues with the prior approval of the Commissioner VAT.

                                                               (T.C. Sharma)
                                                               VATO (Policy)

No.F.7(436)/Policy/VAT/2012/b0~'     0                   Dated:

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