Section 20 Returns and Self-assessments
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Section 21 Assessments
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Section 22 Due date for Payment of Tax
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Section 23 Liability of executor, administrator, legal representative
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Section 24 Liability of Partnership firms
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Section 25 Tax as an arrear of land revenue
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Section 26 Preferential claim to assets
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Section 27 Transfers to defraud revenue void and Provisional Attachment of Property
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Section 28 Powers of Deputy Commissioner under Revenue recovery Act
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Section 29 Recovery of tax from third parties
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Section 30 Recovery of tax when business transferred
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Section 31 Appeal to Appellate authority
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Section 32 Revision by Commissioner and other prescribed Authorities
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Section 33 Appeal to the Appellate Tribunal
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Section 34 Revision by High Court
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Section 35 Appeal to High Court
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Section 36 Petitions, applications to be heard by a Bench
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Section 37 Limitation in respect of certain assessments or re-assessments ordered
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Section 38 Refund of Tax
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Section 39 Interest on overpayment and late refunds
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Section 40 Power to adjust, withhold refunds
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