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Delhi_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


38 All employees to be insured
39 Contributions
40 Principal employer to pay contributions in the first instance
41 Recovery of contribution from immediate employer
42 General provisions as to payment of contributions
43 Method of payment of contribution
44 Employers to furnish returns and maintain registers in certain cases
45 Inspectors, their functions and duties
45A Determination of contributions in certain cases
45B Recovery of contributions
45C Issue of certificate to the Recovery Officer
45D Recovery Officer to whom certificate is to be forwarded
45E Validity of certificate and amendment thereof
45F Stay of proceedings under certificate and amendment or withdrawal thereof
45H Application of certain provisions of the Income Tax Act
45I Definitions
45-AA. Appellate Authority.
45-G. Other modes of recovery.

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