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[Cites 0, Cited by 0] [Section 35(13)] [Section 35] [Entire Act]

State of Uttarakhand - Subsection

Section 35(13)(iii) in Uttaranchal Value Added Tax Act, 2005

(iii)Tax Deduction Account Number shall be mentioned in all the documents pertaining to deposit of tax and in all correspondence and returns filed. No person other than a registered dealer can make tax deduction at source unless he has applied for a Tax Deduction Account Number;