Section 4

In force Act 3 of 2005 As on 15 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 3 of 2005 Cited by 1 provision Instruments 20

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 4 of the Delhi Value Added Tax, 2004. Excess tax credit remaining at the end of a tax period can either be claimed as refund or carried forward to next tax period of the same year.

Excess tax credit remaining at the end of a tax period can either be claimed as refund or carried forward to next tax period of the same year.
Section 4, The Delhi Value Added Tax, 2004 (Act 3 of 2005).

Cross-references

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

Referred to by 1

s. 5

Made under this section, and citing it

1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Notification appointing 1.04.2010 as the date from which provisions of section 9 and 10 i.e. time period for claiming ITC and its allowability subject to certain terms & conditions are applicableNotification 2010

Another 19 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 4

How do I find court cases under Section 4 of the Delhi Value Added Tax?

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: Delhi Value Added Tax 4, section 4 Delhi Value Added Tax, section 4 of the Delhi Value Added Tax. 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 4 of the Delhi Value Added Tax, and has it changed?

1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification appointing 1.04.2010 as the date from which provisions of section 9 and 10 i.e. time period for claiming ITC and its allowability subject to certain terms & conditions are applicable (2010).

When was the Delhi Value Added Tax enacted?

Delhi Value Added Tax was enacted in 2005 as Act 3 of 2005. 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

5. 40605 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/d630592b-1dcf-46c1-a1d7-fec081e2159f.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/f0dda7d2-00ad-49f2-9b61-f8159c947fd3/content). This page is not a substitute for legal advice.