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[Cites 0, Cited by 0] [Section 21(6)] [Section 21] [Entire Act]

State of Uttarakhand - Subsection

Section 21(6)(c) in Uttarakhand Value Added Tax Rules, 2005

(c)The Assessing Authority on receipt of the Original copy of such certificate, shall treat the amount to have been deposited by the dealer/ person in whose favour the certificate has been issued provided the certificate is complete and the Tax Deduction Account Number (TDAN) of the dealer/ person and the Taxpayer Identification Number (TIN) of the dealer/person from whom deductions have been made, are clearly mentioned in such TDS certificate.]