Seeks to clarify verification for grant of new registration.

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor

Procedure for block assessment

Undisclosed income of any other person

Time limit for completion of block assessment

Certain interests and penalties not to be levied or imposed

Levy of interest and penalty in certain cases

Authority competent to make the block assessment

Application of other provisions of this Act

Chapter not to apply after certain date

Legal representatives

Representative assessee