| 2 Definitions |
| 3A Deleted |
| 3B Deleted |
| 3C Deleted |
| 4. Authority from which and the conditions subject to which forms of declarations and certificates may be obtained, use, custody and maintenance of the records of such forms and matters incidental thereto |
| 4A Maintenance of records of certificate and declarations under sub-section (2) of section 6,section 6A and clause (a) of sub-section (4) of section 8 and matters incidental thereto |
| 5 Submission of returns |
| 9A Forms |
| 9AA Submission of appeal under sub-section (3H) of section 7 and procedure thereto |
| 10 Penalty |
| 1 Short title and extent |
| 2A Furnishing of security |
| 2B Insolvency or death of surety |
| 9D Application for cancellation of Assessment order |
| 3 Manner in which accounts shall be kept |
| 4AA Declaration forms to be obtained and given from delivery State |
| 5A Remission of tax |
| 4B Grant of certificate under section 8(4)(b) |
| 6 Accounts, etc., to be preserved for eight years |
| 7 Furnishing of information, inspection of books, accounts, etc. |
| 8 Declaration as to manager of undivided Hindu Family, association, etc. |
| 9 Intimation in the event of change of ownership or in nature of business |
| 9B Refund of tax |
| 9C Collection of tax by registered dealer |