THE ASSAM VALUE ADDED TAX RULES, 2005
FORM-31
[See Rule 28(2)(c)]
CERTIFICATE RELATING TO LOWER DEDUCTION OF TAX AT SOURCE / NO DEDUCTION
1. An application in Form 30 has been received from M/s.................... on date......................
2. After going through the bill(s), papers, documents furnished by the applicant, I am satisfied to certify that the amount of tax deductible at source in respect of the bill(s) pertaining to works contract No............... is as under:
3. That nothing in the said certificate shall affect the tax liability of the dealer under the Act.