Section 35A in The M.P. Vanijyik Kar Adhiniyam, 1994
35A. [ Saving for person responsible for deduction at source. [Inserted by Section 8 of MP Commercial Tax (Second Amendment) Act (No. 33 of 1997) w.e.f. 1-9-97.]
- Notwithstanding anything contained in Sections 34 and 35 no deduction or deduction at a lower rate or deduction of a lump sum amount at source towards the tax payable shall be made under any of the said sections in the case of dealer or person, if such dealer or person furnishes to the person responsible for paying any amount in respect of the sale, supply or contract referred to in Sections 34 and 35, as the case may be, a certificate in writing in the prescribed form issued in the prescribed manner by such authority as may be prescribed.] [Substituted by Section 5 of MP Commercial Tax (Second Amendment) Act, 1997 (No, 33 of 1997), w.e.f. 1-9-1997.]
