Laws-9493

1. Short title 2. Commencement 3. Definitions 4. Application for registration Application for registration 5. Certificate of registration 6. Accounts 7. Filing of returns Filing of returns 8. Procedure for assessment 9. Tax deduction at source 10. Input tax credit 11. Refunds 12. Interest 12-A Authority for Clarification and Advance Ruling 13. Appellate Tribunal 14. Appeal and Revision 15. Check post 16. Miscellaneous 16.-A. Procedure for Filing Audit Report 17. Appearance by Authorised Representative 18. Authorisation of representative and appointment of legal practitioner 19. Service of notices summons or orders 20. Power to inspect, compound offence, etc Power to inspect, compound offence, etc 21. Furnishing of information by bank or clearing hous Furnishing of information by bank or clearing house 22. Publication of information in respect of assessees Publication of information in respect of assessees 23. Mode of payment 24. Penalty for breach of Rules Penalty for breach of Rules 25. Forms and their manner of filing 26. Saving