Section 23(4) in Uttaranchal Value Added Tax Act, 2005
(4)Every person making any payment to any contractor or sub-contractor in connection with the transfer of property in goods in pursuance of a works contract or transfer of right to use any goods for any purpose, and responsible for deduction of tax at source, shall submit a return of such payment with their complete name, address and the amount paid and deduction made during the tax period, within such time and in such manner as may be prescribed.
