Section 36A(5A) in The Delhi Value Added Tax Act, 2004
(5A)[ If any person referred to in sub-section (5) fails to furnish to the contractor the certificate of tax deduction at source within seven days of making payment or discharge, the person shall be liable to pay, by way of penalty, a sum of one hundred rupees per day from the day of making payment to the contractor or discharge until the failure is rectified:Provided that the amount of penalty payable under this sub-section shall not exceed twenty thousand rupees.] [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
