| 69 Returns to be confidential |
| 70 Power to make rules |
| 71 Court fees on Memorandum of appeal and application for revision |
| 72 No time limit for completion of assessment or amended assessment in certain cases |
| 73 Assessee permitted to attend through authorized agent |
| 74 Power to call for information |
| 75 Delegation of powers |
| 76 Information to be furnished regarding change of business |
| 77 Transfer of business |
| 78 Liability to tax on stock in certain cases |
| 79 Liability of partners |
| 80 Liability to pay tax in case of death |
| 81 Certain agents liable to pay tax for sales on behalf of principal |
| 82 Amalgamation of companies |
| 83 Liability in case of company, firm or society in liquidation |
| 84 Provisions in case of inter-state trade |
| 85 Determination of disputed questions |
| 86 Power to seek assistance from police officer or other officer |
| 87 Powers to summon witness and production of records |
| 88 Bar on certain proceedings |
| 89 Indemnity |
| 90 Burden of proof |
| 91 Power to remove difficulties |