| 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 |
| 36 Manner of payment of tax, penalties and interest |
| 36A Tax deducted at source |
| 38 Refunds |
| 35 Collection of assessed tax and penalties |
| 37 Order of application of payments |
| 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 |