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The_West_Bengal_Value_Added_Tax_Rules,_2005
Section / Rule Number
Content
46 Deposit of the amount towards payment of tax for works contract deducted at source
47 Issue of certificate of deduction of the amount towards payment of tax on works contract
48 Scroll for deposit or transfer of the amount deducted at source to be sent to the Commissioner
49 Imposition of penalty on persons for non-deduction of the amount from the payments to contractors
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