| 24 Submission of tax returns |
| 25 Assessment of tax for a tax period |
| 26 Assessment of tax for an assessment year |
| 27 Self assessment |
| 28 Assessment of tax after examination of Records |
| 29 Assessment of tax of turnover escaped from assessment |
| 30 Rounding off of turnover and tax |
| 31 Rectification of mistakes |
| 32 Power to set aside exparte order of assessment or penalty |
| 33 Payment and recovery of tax |
| 34 Tax deduction at source |
| 35 Allotment of tax deduction number to a person responsible for making tax deduction at source |
| 36 Recovery or refund of petty amounts to be |
| 37 Recovery of tax in case of a company under liquidation |
| 38 Liability of director of limited company in liquidation |
| 39 Power to grant installment |
| 26A.Special provision relating to casual traders |