Question 1 - Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

1. Direct Tax Vivad Se Vishwas Scheme [Finance (No. 2) Act, 2024] 2. Direct Tax Vivad se Vishwas Act, 2020 3. Equalisation Levy - [Finance Act, 2016] 4. Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 5. Commodities Transaction Tax - [Finance Act, 2013] 6. Securities Transaction Tax - [Finance Act, 2004] 7. Special Bearer Bonds (Immunities And Exemptions) Act, 1981 8. Central Boards Of Revenue Act, 1963

1. Direct Tax Vivad Se Vishwas Rules, 2024 2. Direct Tax Vivad Se Vishwas Rules, 2020 3. Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015 4. Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016 5. Equalisation levy Rules, 2016 6. Direct Tax Dispute Resolution Scheme Rules, 2016 7. Income Declaration Scheme Rules, 2016 8. Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016 9. Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 10. Commodities Transaction Tax Rules, 2013 11. Income Tax Ombudsman Guidelines 2010 12. Income-tax (Dispute Resolution Panel) Rules, 2009 13. Income-tax Welfare Fund Rules, 2007 14. Securities Transaction Tax Rules, 2004 15. Guidelines for providing training by Shipping Companies opting for Tonnage Tax scheme under Chapter XII-G 16. Income-tax Settlement Commission (Procedure) Rules 1997 17. Authority for Advance Rulings (Procedure) Rules, 1996 18. Accounting Standards U/s 145(2) 19. Reduction or Waiver of Interest u/s 234A/234B/234C 20. National Savings Scheme Rules, 1992 21. Social Security Certificates Rules, 1982 22. Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 23. Income-tax (Appellate Tribunal) Rules, 1963 24. Income-tax (Certificate Proceedings) Rules, 1962

1. Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 2. E-Appeals Scheme, 2023 3. Centralised Processing of Equalisation Levy Statement Scheme, 2023 4. Sovereign Gold Bond Scheme 2022-23 (Starting From Series III) 5. Sovereign Gold Bond Scheme 2022-23 (Starting From Series I) 6. E-Dispute Resolution Scheme, 2022 7. Faceless Inquiry or Valuation Scheme, 2022 8. E-Assessment of Income Escaping Assessment Scheme, 2022 9. Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 10. E- Advance Rulings Scheme, 2022 11. Faceless Appeal Scheme, 2021 12. E-Verification Scheme, 2021 13. E-Settlement Scheme, 2021 14. Sovereign Gold Bond Scheme 2021-22 (starting from Series VII) 15. Sovereign Gold Bond Scheme 2021-22 16. Faceless Penalty Scheme, 2021 17. Sovereign Gold Bond Scheme 2020-21 (From Series VII) 18. Faceless Appeal Scheme, 2020 19. National Pension Scheme Tier II- Tax Saver Scheme, 2020 20. Sovereign Gold Bond Scheme 2020-21 (From Series I To Series VI) 21. National Savings (Monthly Income Account) Scheme, 2019 22. National Savings Certificates (VIII Issue) Scheme, 2019 23. Faceless Assessment Scheme, 2019 24. Centralised Verification Scheme, 2019 25. Kisan Vikas Patra Scheme, 2019 26. Income Tax Informants Rewards Scheme, 2018 27. Benami Transactions Informants Reward Scheme, 2018 28. Electoral Bond Scheme, 2018 29. Centralised Communication Scheme, 2018 30. Guidelines For Approval Of In-house R & D Centres 2016 (Updated 2017) 31. Pradhan Mantri Garib Kalyan Deposit Scheme, 2016. 32. Sovereign Gold Bonds Scheme, 2015 33. Rajiv Gandhi Equity Savings Scheme, 2013 34. Electoral Trusts Scheme, 2013 35. Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 36. Rajiv Gandhi Equity Savings Scheme, 2012 37. Centralised Processing of Returns Scheme, 2011 38. Reverse Mortgage Scheme, 2008 39. Industrial Park Scheme, 2008 40. Electronic Furnishing of Return of Income Scheme, 2007 41. Tax Return Preparer Scheme, 2006 42. Bank Term Deposit Scheme, 2006 - U/s 80C(2)(xxi) 43. Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005 44. Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005 45. Equity Linked Savings Scheme, 2005 46. Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 47. Scheme for Filing of Returns by Salaried Employees through Employer, 2004 48. Furnishing of Return of Income on Internet Scheme, 2004 49. Electronic Furnishing of Return of Income Scheme, 2004 50. Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 51. Scheme To Develop, Operate and Maintain Special Economic Zones Under Section 80-IA of Income-Tax Act Read with Rule 18C(2) of Income-Tax Rules 52. Scheme for Bulk Filing of Returns by Salaried Employees, 2002 53. Industrial Park Scheme, 2002 54. Employees' Stock Option Plan or Scheme 55. Site Restoration Fund Scheme, 1999 56. Securities Lending Scheme, 1997 57. Software Technology Parks Scheme 58. Condonation of Delay in Filing Refund Scheme 59. Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993 60. European Economic Community International Institutional Partners (ECIIP) Scheme, 1993 61. Capital Gains Accounts Scheme, 1988 62. Investment Deposit Account Scheme, 1986 63. Public Provident Fund Scheme, 1968

1. National Savings Certificates (IX-Issue) Rules, 2011 2. Commodities Transaction Tax - [Finance Act, 2008] 3. Banking Cash Transaction Tax - [Finance Act, 2005] 4. Banking Cash Transaction Tax Rules, 2005 5. National Savings Certificates (VIII Issue) Rules, 1989 6. National Saving (Monthly Income Account) Rules, 1987 7. Expenditure-tax Act, 1987 8. Expenditure-tax Rules, 1987 9. Income-tax Settlement Commission (Procedure) Rules, 1976 10. Interest-tax Act, 1974

DTAA ❯

1. Albania 2. Armenia 3. Australia 4. Austria 5. Bangladesh 6. Belarus 7. Belgium 8. Bhutan 9. Botswana 10. Brazil 11. Bulgaria 12. Canada 13. Chile 14. China 15. Colombia 16. Croatia 17. Cyprus 18. Czech Republic 19. Czechoslovak [Slovak Republic] 20. Denmark 21. Estonia 22. Ethiopia 23. Fiji 24. Finland 25. France 26. Georgia 27. Germany 28. Greece 29. Hashemite Kingdom of Jordan 30. Hong Kong 31. Hungary 32. Iceland 33. Indonesia 34. Iran 35. Ireland 36. Israel 37. Italy 38. Japan 39. Kazakhstan (Kazakstan) 40. Kenya 41. kuwait 42. Kyrgyz Republic 43. Latvia 44. Libya 45. Lithuania 46. Luxembourg 47. Macedonia 48. Malaysia 49. Malta 50. Mauritius 51. Mongolia 52. Montenegro 53. Morocco 54. Mozambique 55. Myanmar 56. Namibia 57. Nepal 58. Netherlands 59. New Zealand 60. Norway 61. OECD Member Countries 62. Oman 63. Philippines 64. Poland 65. Portuguese Republic 66. Qatar 67. Republic of Korea [South Korea] 68. Romania 69. Russia 70. Saudi Arabia 71. Serbia 72. Singapore 73. Slovenia 74. South Africa 75. Spain 76. Sri Lanka 77. Sudan 78. Sweden 79. Swiss Confederation 80. Syrian Arab Republic 81. Taipei 82. Tajikistan 83. Tanzania 84. Thailand 85. Trinidad and Tobago 86. Turkey 87. Turkmenistan 88. UAE 89. UAR (Egypt) 90. Uganda 91. Ukraine 92. United Kingdom Great Britain and Northern Ireland (UK) 93. United Mexican States 94. Uruguay 95. USA 96. Uzbekistan 97. Vietnam 98. Zambia

1. Multilateral Competent Authority Agreement on The Exchange of Country-By-Country Reports 2. USA [Exchange of Information]

1. USA - FATCA

1. Afghanistan 2. Ethiopia 3. Government of Yemen Arab Republic [North Yemen] 4. Imperial Government of Iran 5. Lebanon 6. Maldives 7. Pakistan 8. People's Democratic Republic of Yemen [South Yemen]

1. SAARC Members

1. France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

1. OECD Model (2017) 2. OECD TIEA - Bilateral + Multilateral (2002) 3. UN Model (2021) 4. USA Model (2016)

Benami Property ❯

1. Prohibition Of Benami Property Transactions Act, 1988

1. Prohibition of Benami Property Transactions (Conditions of services of Members of Adjudicating Authority) Rules, 2019 2. Prohibition of Benami Property Transactions Rules, 2016.

GST ❯

1. Health Security Se National Security Cess Act, 2025 2. Goods And Services Tax (Compensation To States) Act, 2017 3. Union Territory Goods And Services Tax Act, 2017 4. Integrated Goods And Services Tax Act, 2017 5. Central Goods And Services Tax Act, 2017

1. Goods and Services Tax Settlement of Funds Rules, 2026 2. Health Security Se National Security Cess Rules, 2026 3. Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025 4. Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 5. Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022. 6. Integrated Goods and Services Tax Rules, 2017 7. Goods and Services Tax Compensation Cess Rules, 2017 8. Central Goods and Services Tax Rules, 2017

1. Union Territory Goods And Services Tax (Ladakh) Rules, 2024 2. Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 3. Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 4. Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 5. Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 6. Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017

1. Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019 2. Goods and services Tax Settlement of funds Rules, 2017.

GST - States ❯

1. Andhra Pradesh Goods and Services Tax Act, 2017

1. Arunachal Pradesh Goods and Services Tax Act, 2017

1. Assam Goods and Services Tax Act, 2017

1. Bihar Goods and Services Tax Act, 2017

1. Chhattisgarh Goods and Services Tax Act, 2017

1. Delhi Goods and Services Tax Act, 2017

1. Goa Goods and Services Tax Act, 2017

1. Gujarat Goods and Services Tax Act, 2017

1. Haryana Goods and Services Tax Act, 2017

1. Himachal Pradesh Goods and Services Tax Act, 2017

1. Jammu and Kashmir Goods and Services Tax Act, 2017

1. Jharkhand Goods and Services Tax Act, 2017

1. Karnataka Goods and Services Tax Act, 2017

1. Kerala Goods and Services Tax Ordinance, 2017

1. Madhya Pradesh Goods and Services Tax Act, 2017

1. Maharashtra Goods and Services Tax Act, 2017

1. Manipur Goods and Services Tax Act, 2017

1. Meghalaya Goods and Services Tax Act, 2017

1. Mizoram Goods and Services Tax Act, 2017

1. Nagaland Goods and Services Tax Act, 2017

1. Orissa Goods and Services Tax Act, 2017

1. Rajasthan Goods and Services Tax Act, 2017

1. Puducherry Goods and Services Tax Act, 2017

1. Punjab Goods and Services Tax Act, 2017

1. Tamil Nadu Goods and Services Tax Act, 2017

1. Telangana Goods and Services Tax Act, 2017

1. Tripura Goods and Services Tax Act, 2017

1. Uttar Pradesh Goods and Services Tax Act, 2017

1. Uttarakhand Goods and Services Tax Act, 2017

1. West Bengal Goods and Services Tax Act, 2017

Customs ❯

1. Customs Tariff Act, 1975 2. Customs Act, 1962

1. Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026 2. Customs Tariff (Determination of Origin of Goods Under the Comprehensive Economic Partnership Agreement Between India and Oman) Rules, 2026 3. Baggage Rules, 2026 4. Customs Tariff (Determination Of Origin Of Goods Under The Trade And Economic Partnership Agreement Between India And The Efta States) Rules, 2025 5. Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 6. Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 7. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 8. Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice-Chairman and Members) Rules, 2015 9. Customs (Furnishing of Information) Rules, 2017 10. Customs and Central Excise Duties Drawback Rules, 2017 11. India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 12. India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017 13. India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 14. Deferred Payment of Import Duty Rules, 2016 15. India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 16. Customs, Excise & Service Tax Appellate Tribunal (Procedure for Appointment as President) Rules, 2016 17. Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 18. India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009 19. Customs Valuation (Determination of Price of imported Goods) Rules, 2007 20. Customs Valuation (Determination of Value of Export Goods) Rules, 2007 21. Customs (Settlement of Cases) Rules, 2007 22. Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 23. Customs (Compounding of Offences) Rules, 2005 24. Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002 25. Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997 26. CEGAT (Countervailing Duty and Anti-Dumping) Procedure Rules, 1996 27. Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 28. Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 29. Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 30. Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 31. Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 32. Customs (Appeals) Rules, 1982 33. Customs (Publication of Names) Rules, 1975 34. Denaturing of Spirit Rules, 1972 35. Specified Goods (Prevention of Illegal Export) Rules, 1969 36. Notified Goods (Prevention of Illegal Import) Rules, 1969 37. Notice of Short-Export Rules, 1963 38. Accessories (Condition) Rules, 1963 39. Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957

1. Customs Baggage (Declaration and Processing) Regulations, 2026 2. Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025 3. Customs (Finalisation Of Provisional Assessment) Regulations, 2025 4. Export Entry (Post Export Conversion In Relation To Instrument Based Scheme) Regulations, 2025 5. Postal Imports Regulations, 2025 6. Customs (On - Arrival Movement For Storage And Clearance At Authorised Importer Premises) Regulations, 2025 7. Postal Export (Electronic Declaration and Processing) Regulations, 2022 8. Passenger Name Record Information Regulations, 2022 9. Controlled Delivery (Customs) Regulations, 2022 10. Customs (Electronic Cash Ledger) Regulations, 2022 11. Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022 12. Electronic Duty Credit Ledger Regulations, 2021 13. Customs (Verification of Identity and Compliance) Regulations, 2021 14. Customs Authority for Advance Rulings Regulations, 2021 15. Manufacture and Other Operations in Special Warehouse Regulations, 2020 16. Transportation of Goods (Through Foreign Territory), Regulations, 2020 17. Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019 18. Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019 19. Customs (Supplementary Notice) Regulations, 2019 20. Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 21. Exports by Post Regulations, 2018 22. Customs Audit Regulations, 2018 23. Sea Cargo Manifest and Transhipment Regulations, 2018 24. Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 25. Customs Brokers Licensing Regulations, 2018 26. Pre-notice consultation regulations, 2018 27. Shipping Bill and Bill of Export (Forms) Regulations, 2017. 28. Special Warehouse (Custody and Handling of Goods) Regulations, 2016 29. Private Warehouse Licensing Regulations, 2016 30. Public Warehouse Licensing Regulations, 2016 31. Warehouse (Custody and Handling of Goods) Regulations, 2016 32. Special Warehouse Licensing Regulations, 2016. 33. Warehoused Goods (Removal) Regulations, 2016 34. FICCI/TAITRA Carnet (Form of bill of entry and shipping bill) Regulations, 2014 35. Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013 36. Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 37. Handling of Cargo in Customs Areas Regulations, 2009 38. Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 39. Courier Imports and Exports (Clearance) Regulations, 1998 40. Customs Refund Application (Form) Regulations, 1995 41. Goods Imported (Conditions of Transhipment) Regulations, 1995 42. Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994 43. ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990 44. Project Imports Regulations, 1986 45. Import Report (Form) Regulations, 1976 46. Import Manifest (Aircraft) Regulations, 1976 47. Export Report (Form) Regulations, 1976. 48. Export Manifest (Aircraft) Regulations, 1976 49. Boat Notes Regulations, 1976 50. Bill of Entry (Forms) Regulations, 1976 51. Bill of Coastal Goods (Form) Regulations, 1976 52. Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975 53. Uncleared Goods (Bill of Entry) Regulations, 1972 54. Levy of Fees (Customs Documents) Regulations, 1970 55. Bonded Aircraft Stores (Procedure) Regulations, 1965 56. Imported Stores (Retention on Board) Regulations, 1963 57. Imported Packages (Opening) Regulation, 1963.

1. Manufacture and Other Operations in Warehouse Regulations, 2019 2. Customs (Finalisation of Provisional Assessment) Regulations, 2018 3. Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 4. Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016. 5. Baggage Rules, 2016 6. Customs Baggage Declaration Regulations, 2013 7. Customs Brokers Licensing Regulations, 2013 8. Customs (Provisional Duty Assessment) Regulations, 2011 9. Shipping Bill (Electronic Integrated Declaration) Regulations, 2011 10. Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 11. On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011 12. Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008 13. Customs and Central Excise Settlement Commission Procedure, 2007 14. Customs House Agents Licensing Regulations, 2004 15. Customs (Advance Rulings) Rules, 2002 16. Customs (Settlement of Cases) Rules, 1999 17. Baggage Rules, 1998 18. Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 19. Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 20. Bill of Entry (Electronic Declaration) Regulations, 1995 21. Shipping Bill and Bill of Export (Form) Regulations, 1991 22. Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 23. Export Manifest (Vessels) Regulations, 1976 24. Import Manifest (Vessels) Regulations, 1971 25. Baggage (Transit to Customs Stations) Regulations, 1967 26. Passenger's Baggage (Levy of Fees) Regulations, 1966 27. Manufacture and Other Operations in Warehouse Regulations, 1966 28. Transportation of Goods (Through Foreign Territory) Regulations, 1965 29. Warehoused Goods (Removal) Regulations, 1963 30. Customs (Provisional Duty Assessment) Regulations, 1963 31. Stamping of Piece-goods and Testing of Yarn Rules, 1949. 32. U.N. ( P & I ) Act, 1947 - The relevant articles - under which exemption from customs dut is allowed to the U.N.O and and their officials 33. Rules for the landing and clearing at the certain ports all the Land Customs Stations and Airports of parcels and packets forwarded by the foreign mails or by passenger vessels or air liners 34. Rules for granting special passes to break bulk in the Customs ports in the States of Mysore and Kerala 35. Rules for granting special passes to break bulk in the said ports in the States of Madras, Pondicherry and Bombay 36. Rules for granting special passes to break bulk in the ports under the jurisdiction of the [Commissioner of Customs], Saurashtra 37. Rules for the shipping of passenger’s baggage and the passing of the same through the Custom Houses 38. Publication of Daily Lists of Imports and Exports Rules 39. Rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports, Saurashtra 40. Rules for passing free of import duty baggage in actual use and for the landing of passenger’s baggage and passing the same through the Custom House at Bombay. 41. Rule For Grant Of Port Clearance To Sailing Vessels In Kandla 42. Rule For Furnishing Of Informations By Customs Officers 43. Rule For Acceptance Of Shipping Bill Delivered Under Section 137(A) [Old]

DGFT ❯

1. Foreign Trade (Development And Regulation) Act 1992

1. Foreign Trade (Exemption from application of Rules in certain cases) Amendment Order, 2017 2. Safeguard Measures (Quantitative Restrictions) Rules, 2012 3. Foreign Trade (Regulation) Rules 1993

1. Foreign Trade Policy, 2023

1. Foreign Trade - Handbook of Procedures, 2023

1. Foreign Trade Procedure 2015-2020 (From 5-12-2017 to 31-3-2023) Revised 2. Foreign Trade Policy 2015-2020 (From 5-12-2017 to 31-3-2023) Revised 3. Foreign Trade Procedure 2015-2020 (From 1-4-2015 to 4-12-17) 4. Foreign Trade Policy 2015-2020 (From 1-4-2015 to 4-12-17) 5. Foreign Trade Procedure (RE - 2012) / 2009-14 (From 5-6-2012 to 31-3-2015) 6. Foreign Trade Policy (RE - 2012) / 2009-14 (From 5-6-2012 to 31-3-2015) 7. Foreign Trade Procedure (RE - 2010) / 2009-14 (From 23-8-2010) 8. Foreign Trade Policy (RE - 2010) / 2009-14 (From 23-8-2010) 9. Foreign Trade Procedure (RE - 2009) / 2009-14 (Upto 22-8-2010) 10. Foreign Trade Policy (RE - 2009) / 2009-14 (Upto 22-8-2010) 11. Foreign Trade Procedure (RE - 2008)/ 2004-09 12. Foreign Trade Policy (RE - 2008) / 2004-09 13. Foreign Trade Procedure (RE - 2007)/ 2004-09 14. Foreign Trade Policy (RE - 2007) / 2004-09 15. Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993

SEZ ❯

1. Special Economic Zones Act, 2005

1. Special Economic Zone Authority Rules, 2009 2. Special Economic Zones Rules, 2006 3. Model State Policies

FEMA ❯

1. Foreign Contribution (Regulation) Act, 2010 2. Foreign Exchange Management Act, 1999

1. Foreign Exchange (Compounding Proceedings) Rules, 2024 2. Foreign Exchange Management (Overseas Investment) Rules, 2022 3. Foreign Exchange Management (Non-debt Instruments) Rules, 2019 4. Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012. 5. Foreign Contribution (Regulation) Rules, 2011 6. Foreign Exchange Management (Encashment of Draft, Cheque, Instrument And Payment of Interest) Rules, 2000. 7. Foreign Exchange Management (Current Account Transactions) Rules, 2000 8. Foreign Exchange Management (Adjudication Proceedings And Appeal) Rules, 2000 9. Foreign Exchange (Authentication Of Documents) Rules, 2000 10. Appellate Tribunal For Foreign Exchange (Recruitment, Salary & Allowances & Other Conditions of Service Of Chairperson & Members) Rules, 2000 11. Foreign Trade (Regulation) Rules, 1993

1. Currency Futures (Reserve Bank) Directions, 2008

1. Issue of Foreign Currency Exchangeable Bonds Scheme, 2008

Companies Law ❯

1. Companies Act, 2013

1. Company Law Board Regulations, 1991 2. Companies Regulations, 1956

1. Depository Receipts Scheme, 2014 2. Easy Exit Scheme, 2011 3. Company Law Settlement Scheme, 2010 4. Easy Exit Scheme, 2010 5. Simplified Exit Scheme, 2005 6. Company Law Settlement (Jammu & Kashmir) Scheme, 2003 7. Company Law Settlement Scheme, 2000

1. Companies (Auditor's Report) Order, 2016 2. Companies (Auditor's Report) Order, 2015 3. Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012 4. Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011 5. Cost Accounting Records (Pharmaceutical Industry) Rules, 2011 6. Cost Accounting Records (Fertilizer Industry) Rules, 2011 7. Cost Accounting Records (Sugar Industry) Rules, 2011 8. Cost Accounting Records (Electricity Industry) Rules, 2011 9. Cost Accounting Records (Petroleum Industry) Rules, 2011 10. Cost Accounting Records (Telecommunication Industry) Rules, 2011 11. Companies (Passing of Resolution by Postal Ballot) Rules, 2011 12. Companies (Cost Accounting Records) Rules, 2011 13. Companies (Cost Audit Report) Rules, 2011 14. Companies (Name Availability) Rules, 2011 15. Companies (Accounting Standard) Rules, 2006 16. Companies (Director Identification Number) Rules, 2006 17. Companies (Electronic Filing and Authentication of Documents) Rules, 2006 18. Scheme for filing of Statutory Documents and other Transactions by Companies in Electronic Mode 19. Companies (Issue of Indian Depository Receipts) Rules, 2004 20. Companies (Auditor’s Report) Order, 2003 21. Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules,2003 22. Director’s Relatives (Office or Place of Profit) Rules, 2003 23. Disposal of Records (In the Offices of the Registrar of Companies) Rules, 2003 24. Producer Companies (General Reserves) Rules, 2003 25. Unlisted Companies (Issue of Sweat Equity Shares) Rules, 2003 26. Unlisted Public Companies (Preferential Allotment) Rules, 2003 27. Companies (Appointment of the Small Shareholders’ Director) Rules, 2001 28. Companies (Compliance Certificate) Rules, 2001 29. Companies (Issue of Share Capital with Differential Voting Rights) Rules, 2001 30. Companies (Passing of the Resolution by Postal Ballot) Rules, 2001 31. Cost Audit Report Rules, 2001 32. Investor Education and Protection Fund (Awareness and Protection of Investors) Rules, 2001 33. Companies (Fees on Applications) Rules, 1999 34. Private Limited Company and Unlisted Public Limited Company (Buy-back of Securities) Rules, 1999 35. Companies (Appointment and Qualifications of Secretary) Rules, 1988 36. Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988 37. Securities Contracts (Reference to the Company Law Board) Rules, 1986 38. Companies (Application for Extension of Time or Exemption under sub-section (8) of Section 58A) Rules, 1979 39. Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978 40. Public Companies (Terms of Issue of Debentures and of Raising of Loans with Option to Convert such Debentures or Loans into Shares) Rules, 1977 41. Application of section 159 to Foreign Companies Rules, 1975 42. Companies (Acceptance of Deposits) Rules, 1975 43. Companies (Appointment of Sole Agents) Rules, 1975 44. Companies (Declaration of Beneficial Interest in Shares) Rules, 1975 45. Companies (Declaration of Dividend out of Reserves) Rules, 1975 46. Companies (Particulars of Employees) Rules, 1975 47. Companies (Transfer of Profits to Reserves) Rules, 1975 48. Companies (Preservation and Disposal of Records) Rules, 1966 49. Companies (Official Liquidator’s Account) Rules, 1965 50. Company’s Liquidation Accounts Rules, 1965 51. Companies (Branch Audit Exemption) Rules, 1961 52. Companies (Issue of Share Certificates) Rules, 1960 53. Companies (Central Government’s) General Rules and Forms, 1956 54. Companies Act, 1956

SEBI ❯

1. Depositories Act, 1996 2. Securities and Exchange Board of India Act, 1992 3. Securities Contracts (Regulation) Act, 1956

1. Securities and Exchange Board of India (Annual Report) Rules, 2021 2. Depositories (Procedure For Holding Inquiry And Imposing Penalties) Rules, 2005 3. Securities Contracts (Regulation) (Procedure For Holding Inquiry And Imposing Penalties) Rules, 2005 4. Securities Appellate Tribunal (Salaries, Allowances And Other Terms And Conditions of Presiding Officer And Other Members) Rules, 2003 5. Depositories (Appeal to Securities Appellate Tribunal) Rules, 2000 6. Securities Appellate Tribunal (Procedure) Rules, 2000 7. Securities Contracts (Regulation) (Appeal To Securities Appellate Tribunal) Rules, 2000 8. Securities Appellate Tribunal (Salaries And Allowances And Other Conditions of Service of The Officers And Employees) Rules, 1997 9. Securities And Exchange Board of India (Procedure For Holding Inquiry And Imposing Penalties By Adjudicating Officer) Rules, 1995 10. Securities And Exchange Board of India (Annual Report) Rules, 1994 11. Securities And Exchange Board of India (Form of Annual Statement of Accounts And Records) Rules, 1994 12. Securities And Exchange Board of India (Appeal To Central Government) Rules, 1993 13. Securities And Exchange Board of India (Terms And Conditions of Service of Chairman And Members) Rules, 1992 14. Securities Contracts (Reference To The Company Law Board) Rules, 1986 15. Securities Contracts (Regulation) Rules, 1957

1. SEBI (Prohibition on Raising Further Capital From Public and Transfer of Securities of Suspended Companies) Order, 2015 2. SEBI (Framework For Rejection Of Draft Offer Documents) Order, 2012 3. SEBI (Issuing Observations on Draft Offer Documents Pending Regulatory Actions) Order, 2006

1. SEBI (International Financial Services Centres) Guidelines, 2015 2. SEBI (Aid for Legal Proceedings) Guidelines, 2009 3. Framework for recognition and supervision of stock exchanges / platforms of stock exchanges for small and medium enterprises 4. Guidelines for Anti-money laundering measures 5. SEBI (Informal Guidance) Scheme 2003 6. SEBI (Disclosure and Investor Protection Guidelines) 2000 7. Guidelines for opening of Trading Terminals Abroad

IBC ❯

1. Insolvency and Bankruptcy Code, 2016

1. Insolvency and Bankruptcy Board of India (Medical Facility to Chairperson and Whole-time Members) Scheme, 2019

Law of Competition ❯

1. Competition Act, 2002

1. Competition (Minimum Value Of Assets Or Turnover) Rules, 2024 2. Competition (Criteria Of Combination) Rules, 2024 3. Competition (Criteria For Exemption Of Combinations) Rules, 2024 4. Competition (Form Of Publication Of Guidelines) Rules, 2023 5. Competition Appellate Tribunal (Recruitment, Salaries And Other Terms And Conditions Of Service Of Officers And Other Employees) Rules, 2010 6. Competition Appellate Tribunal (Form And Fee For Filing An Appeal And Fee For Filing Compensation Applications) Rules, 2009 7. Competition Appellate Tribunal (Salaries And Allowances And Other Terms And Conditions Of Service Of The Chairperson And Other Members) Rules, 2009 8. CCI (Salary, Allowances, Other Terms And Conditions Of Service Of The Secretary And Officers And Other Employees Of The Commission And The Number Of Such Officers And Other Employees) Rules, 2009 9. CCI (Director General) Recruitment Rules 2009 10. CCI (Form Of Annual Statement Of Accounts) Rules 2009 11. CCI (Number Of Additional, Joint, Deputy Or Assistant Director-general, Other Officers And Employees, Their Manner Of Appointment, Qualification, Salary, Allowances And Other Terms And Conditions Of Service) Rules, 2009 12. Competition Appellate Tribunal (Term Of The Selection Committee And The Manner Of Selection Of Panel Of Names) Rules, 2008 13. CCI (Form And Time Of Preparation Of Annual Report) Rules, 2008 14. CCI (Return On Measures For The Promotion Of Competition Advocacy, Awareness And Training On Competition Issues) Rules, 2008 15. CCI (Term Of The Selection Committee And The Manner Of Selection Of Panel Of Names) Rules, 2008 16. CCI (Salary, Allowances And Other Terms And Conditions Of Service Of Chairperson And Other Members) Rules, 2003 17. CCI (Oath Of Office And Of Secrecy For Chairperson And Other Members ) Rules 2003

1. Competition Commission Of India (Determination Of Cost Of Production) Regulations, 2025 2. Competition Commission Of India (Manner Of Recovery Of Monetary Penalty) Regulations, 2025 3. CCI (General) Regulations, 2024 4. CCI (Settlement) Regulations, 2024 5. CCI (Lesser Penalty) Regulations, 2024 6. CCI (Combinations) Regulations, 2024 7. CCI (Determination Of Turnover Or Income) Regulations, 2024 8. CCI (Commitment) Regulations, 2024 9. Competition Appellate Tribunal (Procedure) Regulations, 2011 10. CCI (Procedure In Regard To The Transaction Of Business Relating To Combinations) Regulations, 2011 11. CCI (Manner Of Recovery Of Monetary Penalty) Regulations, 2011 12. Competition Appellate Tribunal (Procedure For Appeals And Applications) Regulations, 2010 13. CCI (Meeting For Transaction Of Business) Regulations, 2009 14. CCI (Procedure For Engagement Of Experts And Professionals) Regulations, 2009

1. CCI (Determination Of Monetary Penalty) Guidelines, 2024 2. CCI (Competition Assessment Of Economic Legislations And Policies) Guidelines, 2017 3. CCI (Competition Assessment Of Economic Legislations And Policies) Guidelines, 2016 4. CCI (Competition Assessment Of Legislations And Bills) Guidelines, 2015

1. CCI (Determination Of Cost Of Production) Regulations, 2009 2. CCI (Lesser Penalty) Regulations, 2009 3. CCI (General) Regulations, 2009 4. CCI (Selection Of Chairperson And Other Members Of The Commission) Rules 2003

LLP ❯

1. Limited Liability Partnership Act, 2008

1. Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 2. Limited Liability Partnership (Winding up and Dissolution) Rules, 2012 3. Limited Liability Partnership Rules, 2009

1. Limited Liability Partnership (Winding up and Dissolution) Rules, 2010

Partnership Firms ❯

1. Indian Partnership Act, 1932

Trust and Society ❯

1. Multi-State Co-Operative Societies Act, 2002 2. Charitable and Religious Trusts Act, 1920 3. Co-operative Societies Act, 1912 4. Charitable Endowments Act, 1890 5. Indian Trusts Act, 1882 6. Societies Registration Act, 1860

1. Multi-State Cooperative Societies Rules, 2002

Money Laundering ❯

1. Prevention of Money-Laundering Act, 2002

Labour laws ❯

1. Mediation Act, 2023 2. Code On Social Security, 2020 3. Occupational Safety, Health And Working Conditions Code, 2020 4. Industrial Relations Code, 2020 5. The Code On Wages, 2019

1. Social Security (Central) Rules, 2026 2. Occupational Safety, Health and Working Conditions (Central) Rules, 2026 3. Wages (Central) Rules, 2026 4. Industrial Relations (Central) Rules, 2026

1. Employees' Pension Scheme, 2026 2. Employees' Deposit-Linked Insurance Scheme, 2026 3. Employees' Provident Funds Scheme, 2026 4. Other Beneficiaries and Members of Their Families Medical Facilities Scheme, 2026

1. Code on Wages (Central Advisory Board) Rules, 2021

Bharatiya Nyaya ❯

1. Bharatiya Sakshya Adhiniyam, 2023 2. Bharatiya Nagarik Suraksha Sanhita, 2023 3. Bharatiya Nyaya Sanhita, 2023

Indian Laws ❯

1. Tribunals Reforms Act, 2026. 2. Provisional Collection of Taxes Act, 2023 3. Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2017 4. The Aadhaar (Targeted Delivery of Financial And Other Subsidies, Benefits And Services) Act, 2016 5. Right to information Act, 2005 6. Limitation Act, 1963 7. Constitution of India 8. The Emblems And Names (Prevention Of Improper Use) Act, 1950 9. General Clauses Act, 1897 10. Indian Contract Act, 1872

1. Tribunal (Conditions Of Service) Rules, 2021 2. The Emblems And Names (Prevention Of Improper Use) Rules, 1982

1. International Financial Services Centres Authority Act, 2019 2. The Consumer Protection Act, 2019 3. Banning of Unregulated Deposit Schemes Act, 2019 4. Sales of Goods Act, 1930 5. Negotiable Instruments Act, 1881

1. Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 2. Micro, Small and Medium Enterprises Development (Furnishing of Information) Rules, 2016

1. International Financial Services Centres Authority (Managing General Agents) Regulations, 2026 2. International Financial Services Centres Authority (Global In-house Centres) Regulations, 2025 3. International Financial Services Centres Authority (Capital Market Intermediaries) Regulations, 2025

1. Provisional Collection of Taxes Act, 1931 2. National Tax Tribunal (Amendment) Act, 2007 3. National Tax Tribunal Act, 2005 4. Consumer Protection Act 1986 5. Forward Contracts (Regulation) Rules, 1954 6. Forward Contracts (Regulation) Act, 1952

F. Acts / Amendment Acts ❯

Bills ❯

1. Foreign Contribution (Regulation) Amendment Bill, 2026 2. Corporate Laws Amendment Bill 2026 3. Finance Bill, 2026 4. Income Tax Bill, 2025 - Old Version 5. Finance Bill, 2025 6. Finance (No. 2) Bill, 2024 7. Finance Bill, 2024 8. Finance Bill, 2023 9. Finance Bill, 2022 10. Tribunals Reforms (Rationalisation And Conditions Of Service) Bill, 2021 11. Finance Bill, 2021 12. Finance Bill, 2020 13. Finance (No. 2) Bill, 2019 14. Finance Bill, 2019 15. Finance Bill, 2018 16. Companies (Amendment) Bill, 2017 17. Finance Bill, 2017 18. Finance Bill, 2016 19. Finance Bill, 2015 20. Finance (No. 2) Bill, 2014 21. Finance Bill, 2014 22. Finance Bill, 2013 23. Finance Bill, 2012 24. Companies Bill, 2011 25. Finance Bill, 2011 26. Direct Taxes Code, 2010 27. Finance Bill, 2010 28. Direct Taxes Code Bill, 2009 29. Finance (No. 2) Bill, 2009 30. Limited Liability Partnership Bill, 2008 31. Finance Bill, 2008 32. Authority For Advance Rulings On Central Taxes Bill, 2007

1. GST - e-Way Bill - Draft Rules 13-4-2017 2. Faq On GST (2nd Edition) Dated 31.3.2017 3. Taxation Laws (Amendment) Bill, 2017 4. Draft - Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016 - [November 2016] 5. MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] 6. MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] 7. Draft - Goods And Services Tax - Return Rules, 20-- [September 2016] 8. Draft - Goods And Services Tax - Refund Rules, 20-- [September 2016] 9. Draft - Goods And Services Tax - Invoice Rules, 20-- [September 2016] 10. Draft - Goods And Services Tax - Payment Rules, 20- [September 2016] 11. Draft - Goods And Services Tax - Registration Rules, 20- [September 2016] 12. FAQ on GST dated 21.9.2016 based on Draft Model GST 13. Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016 14. GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 - Draft June 2016 15. MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 16. Report on - Business Processes for GST on Registration Processes in GST Regime [July 2015] 17. Report on - Business Processes for GST - Payment - [April 2015] 18. Report on - Business Process for GST on GST Return - [October 2015] 19. Report on - Business Processes for GST on Refund Process - [August 2015] 20. FAQ [OLD] on Goods and Services Tax (GST) - (December 2015) 21. GST - The Constitution (One Hundred And Twenty Second Amendment) Bill, 2014 [As Intorduced]

Wealth-tax ❯

1. Wealth Tax Act, 1957

1. Wealth Tax Settlement Commission (Procedure) Rules, 1997 2. Wealth Tax Rules, 1957

Service Tax ❯

1. Service Tax Dispute Resolution Scheme, 2008 (Chapter VI - of Finance Act, 2008) 2. Chapter V Of Finance Act, 1994

1. Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016 2. Service Tax Voluntary Compliance Encouragement Scheme, 2013 3. Place of Provision of Services Rules, 2012 4. Service Tax (Compounding of Offences) Rules, 2012 5. Service Tax (Settlement of Cases) Rules, 2012 6. Point of Taxation Rules, 2011 7. Service Tax Return Preparer Scheme, 2009 8. Service Tax (Provisional Attachment of Property) Rules, 2008 9. Dispute Resolution Scheme Rules, 2008 10. Service Tax (Publication of Names) Rules, 2008 11. Service Tax (Determination of Value) Rules, 2006 12. Service Tax (Registration of Special Category of Persons) Rules, 2005 13. Service Tax (Advance Ruling) Rules, 2003 14. Service Tax Rules, 1994

1. Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 2. Taxation of Services (Provided from Outside India and received in India) Rules, 2006 3. Export of Services Rules, 2005

Central Excise ❯

1. Central Excise Tariff Act, 1985 2. Central Excise Act, 1944

1. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

1. Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 2. Additional Duties of Excise (Goods of Special Importance) Act, 1957 3. Provisional Collection of Taxes Act, 1931

1. Chewing Tobacco, Jarda Scented Tobacco And Gutkha Packing Machines (Capacity Determination And Collection Of Duty) Rules, 2026 2. Cenvat Credit Rules, 2017 3. Central Excise Rules, 2017 4. Articles of Jewellery (Collection of Duty) Rules, 2016. 5. Indirect Tax Dispute Resolution Scheme Rules, 2016 6. Indian Revenue Service (Customs and Central Excise ) Group ‘A’ Rules, 2016 7. Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016 8. Indirect Tax Ombudsman Guidelines, 2011 9. Clean Energy Cess Rules, 2010 10. Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 11. Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 12. Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 13. Central Excise (Settlement of Cases) Rules, 2007 14. Central Excise (Compounding of Offences) Rules, 2005 15. Central Excise (Removal of Difficulties) Rules, 2005 16. Central Excise (Advance Ruling) Rules, 2002 17. Central Excise Rules, 2002 18. Central Excise (Appeals) Rules, 2001 19. Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 20. Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000 21. Consumer Welfare Fund Rules, 1992 22. CESTAT members (Recruitment and Conditions of Service) Rules, 1987 23. Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

1. Customs and Central Excise Settlement Commission Procedure, 2007 2. Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005 3. Cenvat Credit Rules, 2004 4. Central Excise (Settlement of Cases) Rules, 2001 5. Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules 2000 6. Customs and Central Excise Settlement Commission Procedure, 1999

Central Sales Tax ❯

1. Central Sales Tax Act, 1956

1. Central Sales Tax (Registration And Turnover) Rules, 1957

VAT - Delhi ❯

1. Delhi Value Added Tax Act, 2004

1. Delhi Tax Compliance Achievement Scheme, 2013. 2. Delhi Value Added Tax Appellate Tribunal (Qualifications, Salaries, allowances and other conditions of service of Members) Rules-2009 3. Central Sales Tax (Delhi) Rules, 2005 4. Delhi Value Added Tax Rules, 2005

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FOREWORD - Faq On GST (2nd Edition) Dated 31.3.2017

FOREWORD - Faq On GST (2nd Edition) Dated 31.3.2017

Question 1 - Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

Faq On GST (2nd Edition) Dated 31.3.2017
Chapter 15
Demands and Recovery

Tax recovery provisions: Section 73 for non fraud cases and Section 74 for fraud related short payment and erroneous credits.

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FOREWORD - Faq On GST (2nd Edition) Dated 31.3.2017

FOREWORD - Faq On GST (2nd Edition) Dated 31.3.2017

Question 1 - Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 15 Demands and Recovery

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Tax recovery provisions: Section 73 for non fraud cases and Section 74 for fraud related short payment and erroneous credits.

Topics

Faq On GST (2nd Edition) Dated 31.3.2017
Chapter 15
Demands and Recovery