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[Section 20]
[Entire Act]
State of Kerala - Subsection
Section 20(3) in Kerala Value Added Tax Rules, 2005
| Amount of tax evaded for an year | Period of suspension |
| Exceeding One lakh but not exceeding three lakhsrupees | Six Months |
| Exceeding Three lakh but not exceeding ten lakhsrupees | Nine Months |
| Exceeding ten lakhs | One year |