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Section 1 · Short title, extent and commencementSection 2 · DefinitionSection 3 · Notice of demand or dues not paidSection 4 · Suit to challenge the liability to pay duesSection 5-A · Extension Of period of limitation (Act IX of 1908, Act no. LIV of 1948, Act no. IX of 1908)Section 6 · Power to make rulesIndia Code, Government of India. Text fetched 16 Oct 2026. Source metadata reports last modification: 2025-04-11. Check the linked official text and subsequent notifications when applying a provision.