The West Bengal Finance Act, 2013
west-bengal · 2013
- S. 1(1) This Act may be called the West Bengal Finance Act, 2013
- S. 3Section 3 amends the West Bengal Value Added Tax Act, 2003 to replace specific subsections with "any of the subsections" in various sections.
- S. 5C(1) Notwithstanding anything contained in sub- for registration and enrolment
- S. 6A(1) Notwithstanding anything contained in accounts, etc
- S. 6B(1) Where a registered employer has not for famishing return
- S. 7B(1) A return furnished by a registered employer assessment of returns
- S. 26Section 26 allows the State Government to exempt or reduce taxes for specified groups and amend these provisions.