Section 36A(4) in The Delhi Value Added Tax Act, 2004
(4)The amount deducted under this section shall be deposited into the appropriate Government treasury by the person making such deduction [before the expiry of fifteen days] [Substituted for 'before the expiry of twenty-eight days' by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.] following the month in which such deduction is made in the manner as may be prescribed.
