Assessment and Payment of Tax, Interest and Penalties and Making Refunds

Chapter VI Assessment and Payment of Tax, Interest and Penalties and Making Refunds   30     Assessment of tax, interest or penalty 31     Self assessment 32     Default assessment of tax payable 33     Assessment of penalty 34     Limitation on assessment and re-assessment 35     Collection of assessed tax and penalties 36     Manner of payment of tax, penalties and interest 36A   Tax deducted at source 37     Order of application of payments 38     Refunds 39     Power to withhold refund in certain cases 40     Collection of tax only by registered dealers 40A   Agreement to defeat the intention and application of this Act to be void 41     Refund of tax for embassies, officials, international and public organizations 42     Interest