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Customs_Valuation_Rules

Section / Rule Number Content


1. Short title and commencement
2. Definitions
3. Grant of certificate of registration
4. Grant of certificate of enrolment
5. Amendment of certificate of registration
6. Amendment of certificate of enrolment
7. Cancellation of certificate
8. Exhibition of certificate
9. Issue of duplicate copy of certificate
10. Certificate to be furnished by an employee to his employer
11. Commissioner to give a public notice
12. Returns and assessment
13. Payment of tax by employers
14. Payment of tax by enrolled persons
15. Deduction of tax amount from the salary or wages of employees
16.Notice under sections 6(6), 7(3) and 8(6)
17. Notice under section 6(5)
18. Notice of demand under 8(4) etc
19. Collecting agents to maintain an account of collection of tax, etc.
20. Employer to keep account of deduction of tax from salary of the employees
21. Appeal to the appellate deputy commissioner
22. Revision to the commissioner
23. Action for default by an enrolled person
24.Interest on tax, if failure to deduct or fails to pay the tax
25. Rectification of mistakes
26. Shifting of place of work
27. Service of notices
28. Grant of copies
29. Refund of tax

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