| 49. Payment of tax, interest, penalty and other amounts. |
| 50. Interest on delayed payment of tax. |
| 51. Tax deduction at source. |
| 52. Collection of tax at source. |
| 53. Transfer of input tax credit. |
| 49A. Utilisation of input tax credit subject to certain conditions. |
| 49B. Order of utilisation of input tax credit. |