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Cost_records_and_audit_Rules_2014

Section / Rule Number Content


Section 91. Short title and commencement
Section 92 Definitions
Section 93 Applicability of Scheme
Section 94 Settlement of tax payment.
Section 95. Particulars to be furnished in declaration
Section 96. Time and manner of payment of tax arrear.
Section 97. Appellate authority not to proceed in certain cases.
Section 98. No refund of amount paid under the Scheme.
Section 99. Removal of doubts
Section 100. Power to remove difficulties
Section 101. Power to make rule

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