# Bihar Value Added Tax (Amendment) Act, 2016, Section 6: Amendment in Section-36 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/6/

## Text

(1) In Section 36 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the "full stop" used after the words and figure "B means the total amount of input tax credit allowable to the dealer under section 16 or section 17" shall be substituted by 'colon' and the following proviso shall be added :- "Provided that the tax payable by a dealer to whom the provisions of clause (cc) of sub-section (1) of Section 35 apply, shall be calculated at the rate of ten per centum of the taxable turnover".

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