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Assessment and Payment of Tax, Interest and Penalties and Making Refunds
Chapter VI
Assessment and Payment of Tax, Interest and Penalties and Making Refunds
30
Assessment of tax, interest or penalty
31
Self assessment
32
Default assessment of tax payable
33
Assessment of penalty
34
Limitation on assessment and re-assessment
35
Collection of assessed tax and penalties
36
Manner of payment of tax, penalties and interest
36A
Tax deducted at source
37
Order of application of payments
38
Refunds
39
Power to withhold refund in certain cases
40
Collection of tax only by registered dealers
40A
Agreement to defeat the intention and application of this Act to be void
41
Refund of tax for embassies, officials, international and public organizations
42
Interest
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