What is the requirement of Accounts to be audited in certain cases Section 49 of DVAT Act 2004
Rule 42A, Form AR-I (Withdrawn w.e.f. 14.02.2013)
If, in respect of any particular year, the gross turnover of a dealer exceeds sixty lakh rupees or such other amount as may be prescribed, then, such dealer shall submit a report in such manner, form and period as may be notified by the Commissioner
DELHI VALUE ADDED TAX ACT 2004
Section 41 : Refund of tax for embassies, officials, international and public organizations
Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
Section 45 : Continuation of certain recovery proceedings
Section 46 : Special mode of recovery
Section 46A : Provisional attachment to protect revenue in certain cases
Section 47 : Transfer of assets during pendency of proceedings void
Section 47A : Liability under this Act to be the first charge
Section 48 : Records and accounts
Section 49 : Accounts to be audited in certain cases
Section 51 : Credit and debit notes
Section 52 : Liability in case of transfer of business
Section 53 : Liability in case of company in liquidation
Section 54 : Liability of partners of firm to pay tax
Section 55 : Liability of guardians, trustees etc
Section 56 : Liability of Court of Wards, etc
Section 57 : Liability in other cases
Section 59 : Inspection of records
Section 60 : Power to enter premises and seize records and goods