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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(18) If any dealer liable to have his accounts audited under section 49 of DVAT Act fails to furnish true copy of audit report

 

 

 

Penalty Under Section 86(18) of Delhi Value Added Tax Act


Default
If any dealer liable to have his accounts audited under section 49 of this Act fails to furnish a true copy of such report within the prescribed time.


Amount of Penalty
1% of Turn over or Rs. 1,00,000/- whichever is less

Maximum Amount of Penalty Rs. 100000/-
 

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