Officers to assist proper officers

Proceedings before Inquiry Officer

Order of the prescribed authority

Procedure if no Inquiry Officer appointed

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts

Change of Inquiry Officer

Powers of prescribed authority and Inquiry Officer

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts.-

General provisions relating to determination of tax.

Investment of fund moneys

Tax collected but not paid to Government

Nomination