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Submission of statements, accounts and declarations under sub-section (1) of section 30E.
44. (1) Every registered dealer whose total purchase in a year exceeds forty lakh rupees shall, within sixty days from the closing of the accounting year, submit before the appropriate assessing authority, an annual statement showing the names and certificate of registration number, if any, of sellers from whom goods were purchased during such year and total amount of purchases made and tax paid or payable against such purchases during such year.
(2) Every registered dealer, other than a Public Limited Company or a Private Limited Company registered under the Indian Companies Act, 1956 whose turnover of sales exceeds forty lakh rupees, in an accounting year, shall, within six months from the closing of such accounting year, submit before the appropriate assessing authority, a Profit and Loss Account and Balance Sheet for such year, duly audited by a Chartered Accountant, along with his report and such annexure as may be necessary in support thereof, with a specific note regarding total purchase made from within West Bengal.
(3) Every registered dealer, being a Public Limited Company or a Private Limited Company registered under the Act, shall, within six months from the closing of an accounting year, submit before the appropriate assessing authority, a Profit and Loss Account and Balance Sheet for such year, duly audited by a Chartered Accountant, along with his report and such annexure as may be necessary in support thereof, with a specific note regarding total purchase made from within West Bengal. |