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[Cites 0, Cited by 5] [Section 4(7)] [Section 4] [Entire Act]

State of Telangana - Subsection

Section 4(7)(b) in Telangana Value Added Tax Act, 2005

(b)[ Every dealer executing works contract may in lieu of the amount of tax payable by him under clause (a) opt to pay by way of composition [at the rate of five percent (5%)] [Substituted by Act No.21 of 2011.] of the total amount received or receivable by himself towards execution of the works contract either by himself or though sub-contractor subject to such conditions as may be prescribed: