31 Payment of net tax or any other tax, interest, penalty etc |
32 Furnishing of return by dealer |
33 Interest for non-payment or delayed payment |
34 Interest for non-payment or delayed payment of assessed tax |
35 Exemption from payment of interest |
36 Interest payable by Commissioner |
37 Rounding off of net tax or any other tax payable for calculation of interest |
38 Rounding off of amount of net tax or any other tax, or penalty |
39 Collection of tax only by deaers liable to pay tax |
40 Deduction at source from payment to a dealer against execution of works contract |