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[Cites 0, Cited by 1] [Section 54(5)] [Section 54] [Entire Act]

State of Odisha - Subsection

Section 54(5)(b) in Orissa Value Added Tax Act, 2004

(b)Where such a certificate is produced by a contractor before the deducting authority, until such certificate is cancelled by the assessing authority, the deducting authority shall either make no deduction of tax or make the deduction of the tax, as the case may be, in accordance with the said certificate.