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Customs_Act,_1962

Section / Rule Number Content


Section 29 Returns
Section 30 Periodical payment of tax and interest on nonpayment of tax
Section 31 Collection of tax only by registered dealers
Section 32 Return scrutiny and provisional assessment
Section 33 Self assessment
Section 34 Audit assessment
Section 34A Assessment on basis of fair market price
Section 35 Turnover escaping assessment
Section 36 Refund of excess payment
Section 37 Provisiona l refund
Section 38 Interest on refund
Section 39 Power to withhold refund in certain cases
Section 40 Refund of tax for certain categories
Section 41 Remission of tax, penalty or interest
Section 42 Payment and recovery of tax and interest on
Section 43 Continuation of certain recovery proceedings
Section 44 Special mode of recovery
Section 45 Provisional attachment
Section 46 Special powers of tax authorities for recovery of tax as arrears of land revenue
Section 47 Transfer to defraud revenue void
Section 48 Tax to be first charge on property

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