Download Assam Vat Form-31

Download Assam Vat FORM-31: Certificate under Sub-Section (1) (B) Of Section 47, Relating To Deduction of Tax at Source or No Deduction, As The Case May Be under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 28

If the particulars and documents furnished by the dealer are correct and complete in all respects and after making such enquiry as may be deemed necessary, the Prescribed Authority is satisfied that the contract involves both transfer of property in goods and labour or service, or involves only labour or service and justifies deduction of tax at source or no deduction of tax, as the case may be, he shall, after giving the applicant a reasonable opportunity of being heard, grant a certificate in Form-31 within a period of one month from the date of receipt of the application and shall forward a copy of such certificate to the contractee for whom the work is executed. If it comes to the notice of the Prescribed Authority that the certificate is wrongly granted or is not in order, then he may on his own motion cancel or modify such certificate, after giving the dealer a reasonable opportunity of being heard.

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