Download DELHI VAT Form DVAT 45: Tax Deduction Account Number (TAN) Certificate under Delhi Value Added Tax Act
DELHI VAT Rule 59 Tax Deduction at Source
(1) Any person deducting tax under section 36A shall deposit the tax in the appropriate Government treasury against the challan in Form DVAT-20 within the time prescribed in section 36A, along with interest for delayed payment
(2) Person who has deducted the tax under sub-section (1) of section 36A shall issue a certificate for deduction of tax in Form DVAT-43. Such certificate shall be issued in triplicate. The person who has deducted the tax shall furnish the original copy of the certificate to the contractor within 1[fifteen days] from the end of the month in which tax has been deducted. The second copy thereof along with proof of payment in challan Form DVAT-20 shall be attached along with the return of Tax Deduction at Source (T.D.S) as prescribed in sub-rule (4) of this rule. The third copy thereof shall be retained by him for his records.
(3) Every person responsible for making deduction of tax under section 36A shall apply for Tax Deduction Account Number (T.A.N) 2[within seven days] from the date on which the tax was deducted or deductible in Form DVAT-44 and a Tax Deduction Account Number shall be issued in Form DVAT-45.
(4) Every person deducting tax shall be required to file a Tax Deduction at Source (T.D.S) [quarterly] return in Form DVAT-48 within a period of twenty eight days from the end of the [quarter] in which tax has been deducted.
Department of Trade and Taxes
Government of NCT of Delhi
Form DVAT 45
[See Rule 59]