Section 6B(3) in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
(3)Any deduction made in accordance with the provision of section 6A and credited into Government account shall be treated as payment of tax on behalf of the owner from whose bills and invoices, the deduction has been made and credit shall be given to him for the amount so deducted on the production of the certificate prescribed in this regard, towards the amount of tax finally assessed or determined as being payable by the concerned owner in the assessment for the relevant year.Amendment: In the principal Act, after section 6, two new section 6A and 6B has been inserted vide notification no. LGL.42/2004/83 Dated 12th February, 2009 published in the Assam Gazette Extraordinary no.51 Dated 12th February, 2009.
