Section 32(4) in West Bengal Value Added Tax Act, 2003
(4)Where it deduction of an amount is made under sub-section (1) of section 40 from the payment of any sum to a dealer for execution of the works contract, and such amount is deposited under sub-section (2) of tax section, the deduction of such amount shall be deemed to be a payment of tax by such dealer on the date of such deduction, and he shall furnish along with his return required under sub-section (1) of this section, in respect of such amount a copy of the certificate of deduction referred to in sub-section (3) of section 40, duly certified by such dealer, as a proof of such payment of tax:Provided that where a dealer does not received the certificate of deduction under sub-section (3) of section 40 on all before the prescribed date of furnishing of return for a return period, he shall furnish return stating the fact in writing, and shall undertake to furnish the copy of such certificate of deduction within fifteen days from issue of such certificate to him under sub-section (3) of section 40.
