1[8B. Tax deduction at source :-
(1) Every employer who is required to deduct tax under section 6B of the Act shall 2[within 10 days from the expiry of the month during which tax is so required to be deducted, remit full amount] of such tax due and deductible to the Government Treasury irrespective of the actual amount of tax deducted by him from such dealer.
(2) The employer required to remit tax as specified in section 6B shall furnish a certificate in Form XXXX. immediately after deduction is made, to the dealer in respect of whom such deduction is made.
3[(2A) The dealer shall furnish a certificate in FORM XXXX before the Commissioner for the purpose of claiming any deduction under sub-section (5A) of section 6B].
(3) The employer who had deducted and remitted such tax shall send a statement in duplicate in Form XXXXI to the assessing authority who is having jurisdiction over the dealer 1[and in the case of any unregistered dealer, whether or not resident in the State of Maharashtra, executing the works contract in the Mumbai Zone, shall send a Statement in FORM XXXXI to the Sales Tax Officer (E-207) Non- Resident Circle, Vikrikar Bhavan, Mazgaon, Mumbai 400 010 and such dealer in mofussil, outside Mumbai Zone Area shall send a statement to the respective Deputy Commissioner of Sales Tax (Administration) in whose area of jurisdiction the said dealer is executing the work] within 20 days after the end of the month to which such statement relates.
(4) Any employer issuing certificate in form XXXX shall maintain for each year separate account in Form XXXXII showing amount of tax deducted, certificate of tax deduction issued, and the particulars of remittances made to the Government Treasury.]
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such permission shall be granted from the first day of financial year succeeding the financial year in which the application has been made.)
(2) The Commissioner may, after making such Inquiry as he deems fit, grant the permission in Form XXXIV which shall be subject to the provisions of the Act, the rules framed thereunder and the conditions specified in the said form.
**[(3) The dealer shall furnish a return in respect of lumpsum amount by way of composition in Form XXXV which shall consist of a return-cum-chalan and pay a lumpsumamount by way of composition according to such return and the provisions of sub-rules (1), (2) and (4) of rule 8 of the principal rules shall, mutatis mutandis, apply to furnishing of return in respect of lumpsum amount by way of composition and payment of such amount by a dealer registered under the said Act.
(4) The lumpsum amount by way of composition or interest or penalty payable otherwise than according to such return or that which is not paid with such return shall be paid with chalan in Form XXXVI.
(5) Any registered dealer to whom permission under sub-rule (2) is granted shall take Inventory of raw material, semi-finished goods and finished goods, as on the date of permission and shall furnish, in Form XXXVII, Information in respect of�
(a) Works contracts entered into but not executed;
(b) partly executed contracts;
(c) contract which are executed fully but the payments (either in whole or in part) are yet to be received; and
(d) details of the goods held in stock.
(6) If the permission granted under sub-rule (2) is ***[cancelled] then, the registered dealer shall be required to furnish information in Form XXXVII within 2 months form the date on which the permission becomes in operative.
(7) The Commissioner shall determine the lumpsum amount by way of composition payable by a dealer under this rule, as far as may be, in accordance with the provisions of section 33 or 35 of the Bombay Sales Tax Act a s the case may be, and such determination shall be recorded in an order in Form XXXVIII.]
* Sub-rule (1) was substituted w.e.f. 1-10-1995 by GNFD No.WCA. 1895/CR-93/Taxation-1 dated 30-9-1995.
** 1. Sub-rules 3, 4, 5, 6, & 7 were added by GN.WCA-1092/CR-45/Taxation-1 dated 1-4-1992.
*** This words was substituted for the word "not Renewed" by GN.WCA-1895/ CR-93/Taxation-1, dated 30-9-1995 w.e.f. 1-10-1995.
Present rule "8A" was inserted and shall be deemed to have been Inserted by G.N.F.D. No. WCR.2699/CR-9/Taxation-1, dated 6-3-1999 w.e.f. 1-5-1998.
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1 Rule "8B" was inserted w.e.f. 1-4-1999 by G.N.F.D. No. WCR.2699/CR.9(A) Tax-1, dated 31-3-1999. (Second Amendment) Rules, 1999. (Refer T.Cr. 13T of 1999, dated 17-5-1999).
2 These words & figures were substituted for the words & figures "within 10 days from the date of deduction of the amount remit full amount" by G.N.F.D. No.WCR.25.00/CR-25/Taxation, dated 10-2-2000.
3 Sub-rule (2A) was inserted by G.N.F.D. No.WCR.25.00/CR-25/Taxation, dated 10-2-2000.
1 Rule "8B" was inserted w.e.f. 1-4-1999 by G.N.F.D. No. WCR.2699/CR.9(A) Tax-1, dated 31-3-1999. (Second Amendment) Rules, 1999. (Refer T.Cr. 13T of 1999, dated 17-5-1999).
2 These words & figures were substituted for the words & figures "within 10 days from the date of deduction of the amount remit full amount" by G.N.F.D. No.WCR.25.00/CR-25/Taxation, dated 10-2-2000.
3 Sub-rule (2A) was inserted by G.N.F.D. No.WCR.25.00/CR-25/Taxation, dated 10-2-2000.
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1 These words were inserted by G.N.F.D. No.WCR.25.00/CR-25/Taxation, dated 10-2-2000.