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