| 26 Returns |
| 27 Tax deduction from the amount payable to works contractor |
| 28 Audit of returns |
| 29 Assessment of tax |
| 30 Provisional Assesment |
| 31 Tax Liability of casual trader |
| 32 Interest for non-payment or delayed payment of tax |
| 29A Power to arrive at settlement of unpaid tax in case of any discrepancy in the discharge of tax liabilities |