Section 21(1) in Uttarakhand Value Added Tax Rules, 2005
(1)Every person or dealer, other than a registered dealer, responsible for making tax deduction at source in accordance with the provisions of Section 35, shall apply online or otherwise in Form I(B) (amended) to the assessing authority or any other officer authorised by the Commissioner, for allotment of Tax Deduction Account Number (TDAN).Provided that a person, other than a registered dealer responsible for making deduction at source as per the provisions of Section-35 shall be allowed 30 days time from the date from which such person is first liable to make such deduction, to obtain a TDAN.Provided further that, the person other than a registered dealer, who is responsible for making tax deduction at source as per the provisions of Section 35 and is already deducting the tax at source, shall apply for TDAN within a period of 30 days from the commencement of the above provisions.
