Tax Book 2023

viii

 Records, Information Collection and Audit - Section

(174-180)

 Taxpayer's Registration - Section (181-181C)

10. Administration

 General - Section (207-227B)

 Directorates General - Section (228-230) & Section

(230A-230C)

11. Income Tax
    Rules, 2002
     Rules 1-16, 20-27 & 76- 90


12. Procedure

 Advance Tax and Deduction of Tax at Source -

Section (147-169) - First Schedule

 Representatives - Section (172-173)

 Penalty - Section (182-183)

 Offences and Prosecution - Section (191-204)

 Default Surcharge - Section (205-205A)

 Circulars - Section (206-206A)

13. Transitional
    Advance Tax
    Provisions

 Section (231A-236V) - First Schedule A

14. Miscellaneous  Section (237-240)


15. Sales Tax Act,
    1990

 Preliminary - Section (1-2)

 Scope and Payment of Tax - Section (3-13, 73, 74)

 Registration - Section (14 & 21)

 Book-keeping and Invoicing Requirements - Section

(22-25AA)

 Returns - Section (26, 27-29)

25

16. Sales Tax
    Rules, 2006
     Chapters I, II, III & IV

First, Second and Third Schedules together with relevant portions of Sixth Schedule.

TOTAL WEIGHTAGE 100