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Miscellaneous
143. Job work procedure
144. Presumption as to documents in certain cases
145. Admissibility of micro films, facsimile copies of documents and computer print-outs as documents and as evidence
146. Common Portal
147. Deemed exports
148. Special procedure for certain processes
149. Goods and services tax compliance rating
150. Obligation to furnish information return
151. Power to collect statistics
152. Bar on disclosure of information
153. Taking assistance from an expert
154. Power to take samples
155. Burden of proof
156. Persons deemed to be public servants
157. Protection of action taken under this Act
158. Disclosure of information by a public servant
158A. Consent-based sharing of information furnished by a taxable person
159. Publication of information in respect of persons in certain cases
160. Assessment proceedings, etc., not to be invalid on certain grounds
161. Rectification of errors apparent on the face of record
162. Bar on jurisdiction of civil courts
163. Levy of fee
164. Power of Government to make rules
165. Power to make regulations
166. Laying of rules, regulations and notifications
167. Delegation of powers
168. Power to issue instructions or directions
168A. Power of Government to extend time limit in special circumstances
169. Service of notice in certain circumstances
170. Rounding off of tax, etc
171. Anti-profiteering measure
172. Removal of difficulties.
173. Amendment of Act 32 of 1994
174. Repeal and saving
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