| 68. Clarifications through Government orders. section 56(3) |
| 69. Special provisions relating to industrial units availing or entitled to avail tax concessions under rules 28A, 28B or 28C of the 1975 Rules. section 61(2)(d) |
| 70. Furnishing of Security. sections 12, 22 and 31 |
| 71. Power to extend time. section 60 |
| 72. Signing of declarations, certificates and entries made therein. section 60 |
| 73. Business owned by persons under disability. section 60 |
| 74. Business forming part of estate under the control of court. section 60 |
| 75. Dealers to exhibit name boards. section 60 |
| 76. Supply of copy of orders. section 60 |
| 77. Fee. section 60 |
| 78. Assessment record- Inspection thereof. section 60 |
| 79. Method of service of notice and supply of copy of order. section 60 |
| 80. Summons. section 46 |
| 81. Repeal. section 61 |