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[Cites 0, Cited by 0] [Section 24(3)] [Section 24] [Entire Act]

State of Bihar - Subsection

Section 24(3)(a) in The Bihar Value Added Tax Act, 2005

(a)the 31st day of December of the year following the year to which such return relates in the case of the following classes of dealers:
(i)a company within the meaning of the Companies Act, 1956, or
(ii)a person, other than a company, whose accounts are required, under this Act or under any other law, to be audited or where the report of an accountant is required to be furnished under Section 54;