• Section 49 - Payment of tax, interest, penalty and other amounts
• Section 49A - Utilisation of input tax credit subject to certain conditions
• Section 49B - Order of utilisation of input tax credit
• Section 50 - Interest on delayed payment of tax
• Section 51 - Tax deduction at source
• Section 52 - Collection of tax at source
• Section 53 - Transfer of input tax credit
• Section 53A - Transfer of certain amounts