MISCELLANEOUS

Chapters / List

1. Presumptions as to documents in certain cases [ Section 144 ]

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2. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence [ Section 145 ]

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3. Common Portal [ Section 146 ]

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4. Deemed Exports [Section 147]

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5. Special procedure for Certain Processes [Section 148]

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6. Penalty for failure to comply with track and trace mechanism [Section 148A & Section 122B]

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7. Goods and Services Tax Compliance Rating [Section 149]

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8. Obligation to furnish information return [Section 150]

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9. Power to call Information [Section 151]

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10. Bar on disclosure of information [Section 152]

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11. Misc Provisions [Section 153 , 154 , 155 , 157]

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12. Persons deemed to be Public servants [Section 156]

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13. Disclosure of Information by a Public Servant [Section 158]

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14. Consent based sharing of information furnished by taxable person [ Section 158A Read with rule 163 ]

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15. Publication of Information in respect of person in Certain Cases [Section 159]

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16. Assessment proceedings, etc., not to be invalid on certain grounds [Section 160]

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17. Rectification of errors apparent on the face of record [Section 161]

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18. Power of Government to make Rules & Regulations [Section 164 & 165]

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19. Delegation of powers [Section 167]

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20. Power to issue Instruction or Directions (Section 168)

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21. Power of Government to extend time limit in special circumstances [Section 168A]

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22. Service of notice in certain circumstances [Section 169]

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23. Repeal and saving [Section 174]

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24. Rounding up of tax [Section 170]

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