| 143 Job work procedure. |
| 144 Presumption as to documents in certain cases. |
| 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. |
| 146 Common Portal. |
| 147 Deemed Exports. |
| 148 Special procedure for certain processes. |
| 149 Goods and services tax compliance rating. |
| 150. Obligation to furnish information return. |
| 151. Power to collect statistics. |
| 152. Bar on disclosure of information. |
| 153. Taking assistance from an expert. |
| 154. Power to take samples. |
| 155. Burden of proof. |
| 156. Persons deemed to be public servants. |
| 157. Protection of action taken under this Act. |
| 158. Disclosure of information by a public servant. |
| 159. Publication of information in respect of persons in certain cases. |
| 160. Assessment proceedings, etc., not to be invalid on certain grounds. |
| 161. Rectification of errors apparent on the face of record. |
| 162. Bar on jurisdiction of civil courts. |
| 163.Levy of fee. |
| 164. Power of Government to make rules. |
| 165. Power to make regulations. |
| 166. Laying of rules, regulations and notifications. |
| 167. Delegation of powers. |
| 168. Power to issue instructions or directions. |
| 168A. Power of Government to extend time limit in special circumstances |
| 169. Service of notice in certain circumstances. |
| 170. Rounding off of tax, etc. |
| 171. Anti-profiteering measure. |
| 172. Removal of difficulties. |
| 173. Amendment of Act 32 of 1994. |
| 174. Repeal and saving. |
| 158A |