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[Cites 0, Cited by 0] [Section 87(2)] [Section 87] [Entire Act]

NCT Delhi - Subsection

Section 87(2)(b) in The Delhi Value Added Tax Act, 2004

(b)the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the person's tax obligations is to be carried out,