Section 73 Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or...

Section 72 Officers to assist proper officers (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State...

Section 71 Access to business premises (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place...

Section 70 Power to summon persons to give evidence and produce documents. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers...

Section 69 Power to arrest (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c)...

Section 68 Inspection of goods in movement (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as...

Section 67 Power of inspection, search and seizure (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person has...

Section 66 Special audit (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard...

Section 65 Audit by tax authorities (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered...

Section 64 Summary assessment in certain special cases (1)  The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous...