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

In force Act 10 of 2016 As on 21 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 10 of 2016

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 5 of Bihar Value Added Tax (Amendment) Act, 2016 deals with amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). 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 3

Amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)-(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."
Section 5, Bihar Value Added Tax (Amendment) Act, 2016 (Act 10 of 2016).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Bihar Value Added Tax Act s. 35 Taxable turnover

Questions about Section 5

What does Section 5 of the Bihar Value Added Tax (Amendment) Act deal with?

Section 5 of the Bihar Value Added Tax (Amendment) Act is headed "Amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)". 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 3

How do I find court cases under Section 5 of the Bihar Value Added Tax (Amendment) Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax (Amendment) Act 5, section 5 Bihar Value Added Tax (Amendment) Act, section 5 of the Bihar Value Added Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 5 of the Bihar Value Added Tax (Amendment) Act, and has it changed?

Its own text turns on Bihar Value Added Tax Act 35 (Taxable turnover), so none of them can safely be read on its own.

When was the Bihar Value Added Tax (Amendment) Act enacted?

Bihar Value Added Tax (Amendment) Act was enacted in 2016 as Act 10 of 2016. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

3. Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)207 words
4. 149 words
2. 116 words
6. Amendment in Section-36 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)108 words
7. 55 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/9d1807da-2c42-4bc9-98c0-4f09b7d27ddf.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/6ddb1c06-8c31-4c65-b5c7-f9f526a1907c/content). This page is not a substitute for legal advice.