The Manipur Value Added Tax (1st Amendment) Act, 2012
manipur · 2012
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Short title, extent and commencement
- S. 2Adds definitions for "Contractee" and "Contractor" to the Manipur Value Added Tax Act, 2004.
- S. 3Section amends tax thresholds and introduces a new provision for tax deduction at source for payments related to works contracts.
- S. 5Section amends the Manipur VAT Act to allow certain dealers to opt for a composition scheme, with specific conditions and restrictions.