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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 46(1)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(a)any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest or penalties under section 45; or