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Section 63 - Assessment of unregistered persons.
Section 62 - Assessment of non-filers of returns.
Section 52 - Collection of tax at source.
Section 51 - Tax deduction at source.
Section 48 - Goods and services tax practitioners.
Section 47 - Levy of late fee.
Section 46 - Notice to return defaulters.
Section 35 - Accounts and other records.
Rule 80 - Annual return
Rule 68 - Notice to non-filers of returns
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