(a) dealer;
(b) person on whom a notice has been served to furnish returns under section 27 of this Act;
(a) every registered dealer shall preserve a copy of all tax invoices issued by him;
(b) every dealer shall preserve the original of all tax invoices received by him; and
(c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.
[49.
Section 48 • The Delhi Value Added Tax Act, 2004
48. Records and accounts.
the-delhi-value-added-tax-act-2004-sec-48.json
•
Section 48
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"title": "48. Records and accounts.",
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"content": "(a) dealer;\n(b) person on whom a notice has been served to furnish returns under section 27 of this Act;\n(a) every registered dealer shall preserve a copy of all tax invoices issued by him;\n(b) every dealer shall preserve the original of all tax invoices received by him; and\n(c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.\n[49.",
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