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[Cites 0, Cited by 0] [Section 25(5)] [Section 25] [Entire Act]

State of Uttarakhand - Subsection

Section 25(5)(b) in Uttaranchal Value Added Tax Act, 2005

(b)the last date, prescribed for submission of annual return or the actual date, on which such return is filed along with the prescribed late fee, if any, whichever is later, shall be deemed to be the date of such assessment order.