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CHAPTER VIII - ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES

CHAPTER VIII - ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES

36. Assessment of tax, interest or imposition of penalty.
36A. Form of notice for revision.
36B. Rectification of mistakes and review.
37. Recovery of Government dues.
38. Continuation of certain recovery proceedings.
39. Special mode of recovery.
40. Issue of summons.
41. Procedures for sale of property held by the Commissioner .