| 33. Deduction of tax at source. section 24 |
| 34. Liability to pay tax and other dues. sections 9, 14 and 60 |
| 35. Manner of payment of tax and other dues. section 60 |
| 36. Maintenance of daily collection register. section 60 |
| 37. Maintenance of demand and collection register. section 60 |
| 38. Reconciliation of Payment. section 60 |
| 39. Service of notice for payment of tax. section 22 |
| 40. Computation of output tax, purchase tax, input tax and tax due. sections 3 and 8 |
| 41. Refund. section 20 |
| 42. Approval of refund. section 20(6) |
| 43. Refund adjustment order. section 20(7) |
| 44. Order sanctioning interest on Delayed refunds. section 20(11) |
| 45. Entries of particulars of refunds. section 20 |