CHAPTER XIV

For business information, annual reports, laws, ordinances, regulations and articles.

CHAPTER XIV
MISCELLANEOUS

139. Statement regarding salary .

140. Statement regarding dividends.

141. Statement regarding interest, profit, rent, etc.

142. Statement regarding payments to non-residents and contractors.

143. Statement regarding certain contracts.

143A. Statement regarding certain properties.

143B. Statement regarding certain assessees.

143C. Displaying of National Tax Number Certificate.

143D. Obtaining of National Tax Number Card.

144. Power to call for information.

145. Power of survey.

146. Power to enter and search business premises.

147. Assistance to income tax authorities.

148. Power to take evidence on oath, etc.

149. Power to impound and retain books of accounts, etc.

150. Disclosure of information by a public servant.

151. Limitation of exemption.

152. Tax or refund to be calculated to the nearest rupee.

153. Receipts to be given for moneys paid or under this Ordinance.

154. Service of notice.

155. Certain mistakes not to vitiate assessments, etc.

156. Rectification of mistakes.

157. Appearance by authorised representative.

158. Proceedings under the Ordinance to be judicial proceedings.

159. Proceedings against companies under liquidation.

160. Computation of limitation period.

161. Indemnity.

162. Bar of suits in Civil courts.

163. Avoidance of double taxation and prevention of fiscal evasion.

164. Unilateral relief.

164A. Power to collect information regarding exempt income.

165. Power to make rules.

165A. Authority of approval.

166. Repeal and savings.

167. Removal of difficulties.

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