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                        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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