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