Amendment of section 35of the Value Added Tax Act, 2005

(1) Clauses (b) and (c) of sub-section (1) of Section 35 of the Value Added Tax Act shall be deleted. (2) The words “in Schedule IV” after the words “specified in” in clause (f) of sub- section (1) of Section 35 of the Value Added Tax Act shall be deleted. (3) The words “in sub-section (2) of section 13” after the words “evidence as required by” in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words “in sub-section (1) of section 13”. (4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted.

1. (2) The words “in Schedule IV” after the words “specified in” in clause (f) of sub- section (1) of Section 35 of the Value Added Tax Act shall be deleted.
2. (3) The words “in sub-section (2) of section 13” after the words “evidence as required by” in clause (f) of sub-section (1) of Section 35 of the Value Added Tax Act shall be substituted by the words “in sub-section (1) of section 13”.
3. (4) Sub-section (1A) of Section 35 of the Value Added Tax Act shall be deleted.