Section 29(3) in The Rajasthan Sales Tax Act, 1994
(3)In the case of a works contract, the assessment of a contractor shall be made on the basis of the work done in a year land the amount paid or deducted at source in that year, if any, in lieu of tax, and in the case of a contractor opting for payment of exemption fee in lieu of tax, on the basis of amount of exemption fee paid or deducted at source in a year, and such year shall be deemed to be his accounting year.
