Section 20(2) in The Delhi Value Added Tax Act, 2004
(2)For the purposes of sub-section (3) of section 9, the amount of the tax credit shall be the least of-(a)the amount of input tax disclosed in the proof referred to in clause (d) of sub-section (2) of this section;(b)the tax fraction of the cost of the goods;(c)the tax fraction of the fair market value of the goods at the time of registration; or(d)such amount as may be prescribed.
