Section 29(6) in Bihar Value Added Tax Rules, 2005
(6)Any deduction made in accordance with the provisions of sub-section (1) of section 41 and paid in the Government Treasury or the bank, as the case may be, shall be treated, to such extent, as payment of the tax on behalf of the contractor from whom such deduction was made and credit shall be given to him for the amount so deducted and deposited in the Government Treasury or the bank, as the case may be.
