Chapter V Payment of Tax and Other Dues and Refund

41. Refund. section 20
42. Approval of refund. section 20(6)
33. Deduction of tax at source. section 24
34. Liability to pay tax and other dues. sections 9, 14 and 60
35. Manner of payment of tax and other dues. section 60
39. Service of notice for payment of tax. section 22
43. Refund adjustment order. section 20(7)
40. Computation of output tax, purchase tax, input tax and tax due. sections 3 and 8
44. Order sanctioning interest on Delayed refunds. section 20(11)
37. Maintenance of demand and collection register. section 60
38. Reconciliation of Payment. section 60
45. Entries of particulars of refunds. section 20
36. Maintenance of daily collection register. section 60