Section 49 Penalty for failure to register
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Section 50 Penalty for failure to file a return
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Section 51 Penalty for failure to pay tax when due
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Section 52 Penalty for assessment issued for failure to file a return
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Section 53 Penalty for failure to declare Tax Due
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Section 54 Penalty for failure to use or misuse for TIN and GRN
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Section 55 Penalty for issue of tax invoice and for the use of false tax invoices
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Section 56 Penalty for failure to maintain records
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Section 57 Penalty for unauthorized/excess collection of tax
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Section 58 Prosecution for Offences
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Section 59 Offences of obstructing the authority
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Section 60 Offences by Companies
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Section 61 Compounding of offences
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Section 62 Court for prosecution
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Section 63 Power to summon witnesses and production of documents
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Section 64 Power to get information
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Section 65 Bar of jurisdiction
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Section 66 Appearance before authority
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