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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 3-A · Payment of tax in lump.Section 3-B · Excess amount of tax collected to be paid to Government.Section 4 · Method of collection of tax.Section 6 · Keeping of accounts and submission of returns.Section 7 · Authorities under the Act.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.