Section 48(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Notwithstanding the generality of sub-section (1) -(a)every registered dealer shall preserve a copy of all tax invoices issued by him;(b)every dealer shall preserve the original of all tax invoices received by him; and(c)every person who has paid an amount of tax, interest, penalty or other amount due under this Regulation, shall preserve a copy of the challan evidencing the making of the payment.
