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Delhi_Value_Added_Tax_Rules,_2005 Section / Rule Number   Content Act / Rule Name Chapter I - Preliminary CHAPTER II Incidence and Levy of Tax CHAPTER III Tax Credit CHAPTER IV Registration, Approval and Permission CHAPTER V Security CHAPTER VI Tax Period and Tax Returns CHAPTER VII Payment of Tax and making Refunds CHAPTER VIII Assessments and Enforcement of Tax and Penalties CHAPTER IX Accounts, Records and Audit CHAPTER X Value Added Tax Authorities and Appellate Tribunal CHAPTER XI Disputes CHAPTER XII Miscellaneous

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