# Bihar Value Added Tax (Amendment) Act, 2016, Section 5: Amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

- Act: Bihar Value Added Tax (Amendment) Act, 2016 (Act 10 of 2016)
- Source URL: https://indiacode.ecourtsindia.com/bihar-value-added-tax-amendment-act-2016/section/5/

## Text

(1) After number (ix) of clause (c) of sub-section (1) of Section 35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new number (x) shall be inserted :- "(x) in case of developer, cost of land as specified in prescribed manner." (2) After clause (c) of sub-section (1) of Section 35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the following new clause (cc) shall be inserted :- "(cc). Notwithstanding anything contained in clause (c), where the contractor does not maintain proper accounts or the amount actually incurred towards charge for labour and other services and other items mentioned in clause(c)are not ascertainable from the accounts maintained by him, the amount of such charges for labour and services and such items may, for the purpose of deductions, be determined on the basis of such percentage with regard to the value of the works contract, or any part thereof, as may be prescribed in this behalf."

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