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NCT Delhi - Section

Section 49 in The Delhi Value Added Tax Act, 2004

49. [ [Substituted by Delhi Act 6 of 2012, dated, 15-6-2012, w.e.f. 18-6-2012.]

If, in respect of any particular year, the gross turnover of a dealer exceeds sixty lakh rupees or such other amount as may be prescribed, then, such dealer shall submit a report in such manner, form and period as may be notified by the Commissioner.]