| 45 Provisional assessment |
| 46 Assessment after giving notice to the registered dealer |
| 47 Assessment as per return |
| 48 Assessment of tax payable by dealers other than registered dealers |
| 49 Limitation for assessment |
| 50 Determination of interest |
| 51 Rectification of mistake in determination of interest |
| 52 Assessment without prejudice to prosecution for any offence |
| 53 Assessment after partition of HUF, AOP , etc |
| 47A Special Provision for deemed assessment |
| 47AA Summary assessment of returns |
| 53A Determination of late fee referred to in sub-section (2) of section 32 |