Laws-4731

67. Clarification and Advance Rulings. 68. Ongoing contracts 69. Tax Deferment 70. Protection of acts done in good faith 71. Submission of returns by Banks 72. Provision in the case of defective or irregular proceedings 73. Rounding off turnover 74. Rounding off of tax etc. 75. Powers of subordinate officer to be exercised by higher authorities 76. Power to remove difficulties 77. Instructions to Subordinate Officers 78. Power to make rules 79. Power to Amend Schedules