| 20. Returns & self- assessments |
| 33. Appeal to the Appellate Tribunal |
| 21. Assessments |
| 22. Due date for Payment of Tax |
| 23. Liability of executor, administrator, legal representative |
| 25. Tax as an arrear of land revenue |
| 24. Liability of partnership firms |
| 26. Preferential claims to assets |
| 27. Transfers to defraud revenue void and Provisional Attachment of Property |
| 28. Powers of Deputy Commissioner under Revenue Recovery Act 2 of 1864 |
| 30. Recovery of tax when business transferred |
| 29. Recovery of tax from third parties |
| 31. Appeal to Appellate authority |
| 32. Revision by Commissioner & other prescribed authorities |
| 34. Revision by High Court |
| 35. Appeal to High Court |
| 36. Petitions, applications to be heard by a Bench |
| 37. Limitation in respect of certain Assessments or reassessments ordered. |
| 39. Interest on overpayments and late refunds |
| 38. Refund of tax |
| 40. Power to adjust, withhold refunds |