| 31   Deduction of tax at source | 
		| 32   Payment of tax, etc. | 
		| 33   Special mode of recovery | 
		| 34   Special powers of Sales Tax Authorities for recovery of tax | 
		| 35   Provisional attachment to protect revenue in certain cases | 
		| 36   Continuation & validation of certain recovery proceedings | 
		| 37   Liability under this Act to be the first charge | 
		| 38   Transfer to defraud revenue void | 
		| 39   Rounding off tax, etc. | 
		| 40   Adjustment of any payment | 
		| 41   Exemption and refund | 
		| 42   Composition of tax | 
		| 43   Applicability of all the provisions of this Act or any earlier law to person liable to pay tax | 
		| 44   Special provision regarding liability to pay tax in certain cases | 
		| 45   Certain agents liable to tax for sales on behalf of principal | 
		| 46   Liability of Firms and Partners | 
		| 47   Amalgamation or merger of companies | 
		| 31A. Collection and payment towards tax | 
		| 32A Payment of tax or interest in certain case |