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