Laws-1589

31 Deduction of tax at source 32 Payment of tax, etc. 33 Special mode of recovery 34 Special powers of Sales Tax Authorities for recovery of tax 35 Provisional attachment to protect revenue in certain cases 36 Continuation & validation of certain recovery proceedings 37 Liability under this Act to be the first charge 38 Transfer to defraud revenue void 39 Rounding off tax, etc. 40 Adjustment of any payment 41 Exemption and refund 42 Composition of tax 43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax 44 Special provision regarding liability to pay tax in certain cases 45 Certain agents liable to tax for sales on behalf of principal 46 Liability of Firms and Partners 47 Amalgamation or merger of companies 31A. Collection and payment towards tax 32A Payment of tax or interest in certain case