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 |