1. Short title
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2. Commencement
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3. Definitions
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4. Application for registration Application for registration
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5. Certificate of registration
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6. Accounts
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7. Filing of returns Filing of returns
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8. Procedure for assessment
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9. Tax deduction at source
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10. Input tax credit
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11. Refunds
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12. Interest
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12-A Authority for Clarification and Advance Ruling
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13. Appellate Tribunal
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14. Appeal and Revision
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15. Check post
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16. Miscellaneous
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16.-A. Procedure for Filing Audit Report
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17. Appearance by Authorised Representative
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18. Authorisation of representative and appointment of legal practitioner
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19. Service of notices summons or orders
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20. Power to inspect, compound offence, etc Power to inspect, compound offence, etc
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21. Furnishing of information by bank or clearing hous Furnishing of information by bank or clearing house
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22. Publication of information in respect of assessees Publication of information in respect of assessees
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23. Mode of payment
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24. Penalty for breach of Rules Penalty for breach of Rules
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25. Forms and their manner of filing
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26. Saving
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