[35B. Registration of persons liable for tax deduction at source.
(ii) Every person require to obtain a certificate of registration under sub-section (1), shall within 30 days of his becoming liable to pay tax under this Act, apply for the certificate of registration to the Commissioner, in the prescribed [form] and that authority shall, after such inquiry as it considers necessary within days of the receipt of application is in order, grant certificate of registration.
(iii) Where a person liable for registration has failed to apply for such certificate, within the time specified in sub-section (2), the Commissioner may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding one hundred rupees for each day subject to a maximum of five thousand rupees.
(iv) Where a person liable for registration has given false information in any application submitted under this Section, the Commissioner may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding five hundred rupees.]
[35C. Returns to be furnished by a person liable for tax deduction as source.
Section 35A • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
35A. Saving for person responsible for deduction at source.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-35A.json
•
Section 35A
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "35A",
"title": "35A. Saving for person responsible for deduction at source.",
"chapter": null,
"content": "[35B. Registration of persons liable for tax deduction at source.\n(ii) Every person require to obtain a certificate of registration under sub-section (1), shall within 30 days of his becoming liable to pay tax under this Act, apply for the certificate of registration to the Commissioner, in the prescribed [form] and that authority shall, after such inquiry as it considers necessary within days of the receipt of application is in order, grant certificate of registration.\n(iii) Where a person liable for registration has failed to apply for such certificate, within the time specified in sub-section (2), the Commissioner may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding one hundred rupees for each day subject to a maximum of five thousand rupees.\n(iv) Where a person liable for registration has given false information in any application submitted under this Section, the Commissioner may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding five hundred rupees.]\n[35C. Returns to be furnished by a person liable for tax deduction as source.",
"footnote": "",
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