31 Payment of net tax or any other tax, interest, penalty etc
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32 Furnishing of return by dealer
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33 Interest for non-payment or delayed payment
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34 Interest for non-payment or delayed payment of assessed tax
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35 Exemption from payment of interest
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36 Interest payable by Commissioner
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37 Rounding off of net tax or any other tax payable for calculation of interest
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38 Rounding off of amount of net tax or any other tax, or penalty
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39 Collection of tax only by deaers liable to pay tax
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40 Deduction at source from payment to a dealer against execution of works contract
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