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Section 86(10) Any person furnishes a false, misleading or deceptive  DVAT Return under the Act or omits to file return: Penalty u/s 86(10)

 

Section 86(15) Prepares records and accounts i.e. false misleading or deceptive

 


Penalty Under Section 86(15) of Delhi Value Added Tax Act
Default


Prepares records and accounts in a manner that is false, misleading or deceptive


Amount of Penalty
Rs. 1,00,000/- or the amount of tax deficiency, if any whichever is greater

Maximum Amount of Penalty Rs. 1,00,000/- or amount of tax deficiency, if any whichever is greater

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