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Competition_Act_2002

Section / Rule Number Content


1. Short title
2. Commencement
3. Definitions
4. Application for registration Application for registration
5. Certificate of registration
6. Accounts
7. Filing of returns Filing of returns
8. Procedure for assessment
9. Tax deduction at source
10. Input tax credit
11. Refunds
12. Interest
12-A Authority for Clarification and Advance Ruling
13. Appellate Tribunal
14. Appeal and Revision
15. Check post
16. Miscellaneous
16.-A. Procedure for Filing Audit Report
17. Appearance by Authorised Representative
18. Authorisation of representative and appointment of legal practitioner
19. Service of notices summons or orders
20. Power to inspect, compound offence, etc Power to inspect, compound offence, etc
21. Furnishing of information by bank or clearing hous Furnishing of information by bank or clearing house
22. Publication of information in respect of assessees Publication of information in respect of assessees
23. Mode of payment
24. Penalty for breach of Rules Penalty for breach of Rules
25. Forms and their manner of filing
26. Saving