|
Section 20 Returns and Self-assessments
|
|
Section 21 Assessments
|
|
Section 22 Due date for Payment of Tax
|
|
Section 23 Liability of executor, administrator, legal representative
|
|
Section 24 Liability of Partnership firms
|
|
Section 25 Tax as an arrear of land revenue
|
|
Section 26 Preferential claim to assets
|
|
Section 27 Transfers to defraud revenue void and Provisional Attachment of Property
|
|
Section 28 Powers of Deputy Commissioner under Revenue recovery Act
|
|
Section 29 Recovery of tax from third parties
|
|
Section 30 Recovery of tax when business transferred
|
|
Section 31 Appeal to Appellate authority
|
|
Section 32 Revision by Commissioner and other prescribed Authorities
|
|
Section 33 Appeal to the Appellate Tribunal
|
|
Section 34 Revision by High Court
|
|
Section 35 Appeal to High Court
|
|
Section 36 Petitions, applications to be heard by a Bench
|
|
Section 37 Limitation in respect of certain assessments or re-assessments ordered
|
|
Section 38 Refund of Tax
|
|
Section 39 Interest on overpayment and late refunds
|
|
Section 40 Power to adjust, withhold refunds
|