| 53 Maintenance of accounts by a person |
| 54 Particulars to be mentioned in a VAT invoice |
| 55 Particulars to be mentioned in a retail invoice |
| 56 Particulars to be mentioned in credit or debit note |
| 57 Particulars and information to be mentioned in a delivery challan |
| 58 Electronic maintenance of record |
| 59 Manner of authentication of account books |
| 60 Record of cross checking and notice for survey |
| 61 Procedure for search and seizure |
| 62 Inspection, search and seizure of accounts, registers and documents of a transporter, carrier or transporting agent… |