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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

NCT Delhi - Subsection

Section 46(1)(a) in The Delhi Value Added Tax Act, 2004

(a)any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest or penalties under section 45 of this Act; or