Section 26(3) in The Delhi Value Added Tax Act, 2004
(3)Without prejudice to the provisions of sub-section (1), any person, being a company or being a person other than a company, required to furnish a return under sub-section (1), may, at his option, on or before the due date, furnish a return in accordance with such scheme as may be specified by the Government in this behalf by notification in the Official Gazette and subject to such conditions as may be specified therein, in such form (including on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media) and in the manner as may be specified in that scheme, and in such case, the return furnished under such scheme shall be deemed to be a return furnished under sub-section (1), and the provisions of this Act shall apply accordingly.] [Sub-sections (2) and (3) omitted, vide Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.]]
