section 10
Amendment of section 34, Rajasthan Act No. 4 of 2003
The Rajasthan Finance Act, 2021Tax202110 sections6 chapters
Chapter VI AMENDMENT IN THE RAJASTHAN VALUE ADDED TAX ACT, 2003
Statutory text
In section 34 of the principal Act, after the existing sub-section (3), the following new sub-section shall be added, namely:- "(3A) Notwithstanding anything contained in this section, the application under this section pertaining to any period up to 30th June, 2017 may be submitted manually, directly to the concerned assessing authority up to 30th September, 2021 and the assessing authority shall proceed to make a fresh assessment within ninety days of the receipt of such application."
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