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40A. Collection of tax at source.

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46. Deposit of the amount towards payment of tax for works contract deducted at source.

47. Issue of certificate of deduction of the amount towards payment of tax on works contract.-

48. Scroll for deposit or transfer of the amount deducted at source to be sent to the Commissioner.-

49. Imposition of penalty on persons for non-deduction of the amount from the payments to contractors.

46XB. Manner of application for certificate of enrolment and issue, amendment and cancellation of such certificate.-

46XC. Application for enrolment by electronic means, and issue, amendment and cancellation of such certificate.

48A. Scroll for deposit or transfer of amount deducted at source to be sent electronically.

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Notification No. 1559-F.T. Dated 24th October 2016.

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Trade Circular No. 16 of 2014 Dated: 24th September 2014

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49A. Manner of collection of tax at source deposit of it etc.- -Effective upto 31st July 2016

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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
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Body 49A. Manner of collection of tax at source, deposit of it, etc.-

(1) The amount to be collected for the purpose of section 40A, shall be -

(a) five per centum, where the intra-state purchase of taxable goods is from an un-registered dealer or from a registered dealer who does not furnish a certificate of return filing;

(b) three per centum, where the intra-state purchase of taxable goods is from a registered dealer who furnishes a certificate of return filing.

(2) The provisions of rule 46, rule 46XB, rule 46XC, rule 47, rule 48A and rule 49 of this PART, shall, in so far as they are not inconsistent with the provisions of section 40A, mutatis mutandis, apply for the purpose of the said section.