| 60 Rounding |
| 59 Tax Deduction At Source |
| 62 Service of documents |
| 63 Submission of documents with Commissioner |
| 64 Qualifications to be possessed by Value Added Tax Practitioner |
| 67. Other returns and additional information for proper administration of the Act.- |
| 65 Officers to carry and produce authorisations |
| 68 Repeal and savings |
| 61 Printing of forms |
| 66 Location of check-posts and barriers |