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[Cites 0, Cited by 0] [Section 25(2)] [Section 25] [Entire Act]

State of Goa - Subsection

Section 25(2)(iv) in Goa Value Added Tax Rules, 2005

(iv)Every employer effecting tax deduction at source and issuing certificate in Form VAT-VII shall maintain proper record of certificates of tax deduction issued in Form-VAT XXVIII hereto which shall be open for inspection to the officers of Commercial Tax Department at all reasonable time. In case where records are maintained in electronic system, the Commissioner, may dispense with the maintenance of records in Form VAT-XXVIII, subject to such conditions as he may impose.