Section 16 of DSTA : Section 16: Provisional Registration
DSTA
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Explanation using Example
Imagine that Ravi is planning to start a smartphone manufacturing business in Delhi. He anticipates that the manufacturing of smartphones will exceed a value of thirty thousand rupees per year. Although Ravi's business is not yet operational and he is not required to register under section 14 of the Delhi Sales Tax Act, 1975, he decides to apply for provisional registration to get his business tax compliant from the start.
He submits his application to the prescribed authority, detailing his business plan and the estimated value of goods to be manufactured. The authority reviews Ravi's application, and after verifying his intentions and business plan, they grant...
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