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NCT Delhi - Section

Section 41 in The Delhi Value Added Tax Act, 2004

41. Refund of tax for embassies, officials, international and public organizations.

(1)The bodies listed in the Sixth Schedule shall be entitled to claim a refund of tax paid on goods purchased in Delhi, subject to such restrictions and conditions as may be prescribed.
(2)Any person entitled to a refund under sub-section (1) may apply to the Commissioner in the manner and within the time prescribed.