Section 86(5) Failed to file information for Amendment in Registration Certificate of Delhi Value Added Tax
Section 86(5) of Delhi Value Added Tax Act
Default
Not filing information for amendment in Registration Certificate
(RC) of Delhi Value Added Tax (DVAT)
Amount of Penalty
Rs. 100/- per day of default
Maximum Amount of Penalty Rs. 5,000/-
Penalties for various defaults under Delhi Value Added Tax (DVAT) Act
Section 86(12) Where a tax deficiency arises: Penalty u/s 86(12)
Section 86(15) Prepares records and accounts i.e. false misleading or deceptive
Section 86(20) Statement to the commissioner: False, misleading, deceptive, omits statements
Section 86(22) A casual failed to furnish return or other document with return in the due date