| 31 Payment of net tax or any other tax, interest, penalty etc |
| 32 Furnishing of return by dealer |
| 33 Interest for non-payment or delayed payment |
| 34 Interest for non-payment or delayed payment of assessed tax |
| 35 Exemption from payment of interest |
| 36 Interest payable by Commissioner |
| 37 Rounding off of net tax or any other tax payable for calculation of interest |
| 38 Rounding off of amount of net tax or any other tax, or penalty |
| 39 Collection of tax only by deaers liable to pay tax |
| 40 Deduction at source from payment to a dealer against execution of works contract |