Please let me know what is Form 405 and 406 used under MVAT. And also its significance with composition scheme of works contract.
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Return cum Challan 405
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Form 406 is a declaration by the Contractor (Principal) that he certify that the works contract awarded to him has been partly / fully executed through his agent mentioned, who is also a registered dealer and the details about contract amount and WCT TDS are required to be mentioned.
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