Download Uttarakhand vat FORM VIII:Certificate of Tax Deducted At Source Under Section 35 Of The Uttarakhand Vat Act
As per Uttrakhand vat Rule 21 Provisions relating to Tax Deduction at source :
(1)Every dealer or person liable to recover tax by way of tax deduction at source under the provisions of section 35 of the Act, shall submit to the Assessing Authority for the quarter ending June30, September30, December31 and March 31 within a month of the expiry of the quarter concerned, a return in Form III (A) and the detailed information in respect of such payments and deductions in Annexure I thereof.
(2) Such dealer or person shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV (A) on or before December 31 in the succeeding assessment year, accompanied by proof of payment of the additional amount of tax admitted as due and interest thereon and such other particulars, documents and statements as may be prescribed:
Provided that a dealer who ceases to carry on business during the course of a
financial year, shall file the final return in Form IV(A) for the period of his business during the relevant year within 60 days from the date of cessation of business;
Provided further that the Assessing Authority may for adequate reasons to be recorded in writing, extend the time for filing such return.
(3)(a)Such dealer or a person shall issue to the dealer or the person concerned from whom tax has been deducted, a certificate in Form VIII regarding the amount of tax deducted.
(b)This Form, in duplicate, shall be issued by the Assessing Authority to the dealer/person who is liable to deduct tax at source. Such dealer / person shall issue the Original copy to the dealer / person from whom tax has been deducted.
(c)The Assessing Authority on receipt of the Original copy, shall treat the amount to have been deposited by the dealer / person in whose favour the certificate has been issued.