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[Cites 0, Cited by 0] [Section 31(1)] [Section 31] [Entire Act]

State of Maharashtra - Subsection

Section 31(1)(iii) in The Maharashtra Value Added Tax Act, 2002

(iii)Where such certificate is produced by the contractor, before the employer, the employer shall, unless the certificate is cancelled or modified by the Commissioner, make deduction of tax in accordance with the said certificate. In the event of such certificate being cancelled or modified as provided, the employer shall make the deductions accordingly.