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

State of Maharashtra - Subsection

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

(b)
(i)The Commissioner may by a like [Notification] [Notification for Employer for the purpose of deduction of tax at source in respect of Works Contracts, dated 29th August, 2005.] require any class of employers to deduct tax or such amount of tax as may be specified from and out of the amount payable [upto the 31st December 2018] [Inserted by Maharashtra Act No. 26 of 2018, dated 31.3.2018.] [(excluding the amount, if any, separately charged as tax or service tax levied by the Government of India, by the contractor)] [These words were substituted for the words '(excluding the amount of tax, if any, separately charged by the contractor)' by Maharashtra 32 of 2006, Section 46(a)(i), (w.e.f. 20-6-2003).] by such employer to a dealer to whom a works contract has been awarded, towards execution of the said works contract: