CHAPTER XII - MISCELLANEOUS 59. Tax Deduction at Source. 60. Rounding. 61. Printing of forms. 62. Service of documents. 63. Submission of documents with Commissioner. 64. Qualifications to be possessed by Value Added Tax Practitioner. 65. Officers to carry and produce authorizations. 66. Location of check-posts and barriers. 67. Other returns and additional information for proper administration of the Act. 68. Repeal and savings.
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