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Income_tax_2025

Section / Rule Number Content


63 Delivery challan and declaration
64 ocedure for furnishing information at the Information Collection Centre
65 Procedure regarding declaration for transport of goods to and from the State
67 Procedure of accepting goods for transportation from the taxable person
68 Procedure for delivery of goods by the carrier of goods or transporters to a taxable person
70 Auction procedure
66 Maintenance of records by carrier of goods.
69 Taxable person to maintain true account of goods received and dispatched
64A Procedure for furnishing information in respect of intra-state trade or commerce of goods through virtual Information Collection Centre (Sections 3A and 51)
64B Procedure for furnishing information in respect of intra-state trade or commerce of goods through virtual Information Collection Centre (Sections 3A and 51)
64C Procedure for furnishing information in respect of goods imported into the state either by air or railways or by dry ports through virtual Information Collection Centre (Sections 3A and 51)

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