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Rule 32
Assessment And Recovery Of Tax Collected By Unregistered Person
(1) If any unregistered person collects tax, the assessment of the tax collected by him pursuant to Sub-section (2) of Section 15 of the Act shall be made by following the process as mentioned in Rule 29.
(2) The unregistered person who collects the tax, such person has to pay the tax assessed pursuant to Sub-rule (1) within Seven days of the date of issue of the tax assessment order.
(2) The unregistered person who collects the tax, such person has to pay the tax assessed pursuant to Sub-rule (1) within Seven days of the date of issue of the tax assessment order.