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122 Penalty for certain offences.
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123 Penalty for failure to furnish information return.
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124 Fine for failure to furnish statistics.
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125 General penalty.
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126 General disciplines related to penalty.
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127 Power to impose penalty in certain cases.
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128 Power to waive penalty or fee or both.
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129 Detention, seizure and release of goods and conveyances in transit.
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130 Confiscation of goods or conveyances and levy of penalty.
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131 Confiscation or penalty not to interfere with other punishments.
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132 Punishment for certain offences.
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133 Liability of officers and certain other persons.
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134 Cognizance of offences.
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135 Presumption of culpable mental state.
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136 Relevancy of statements under certain circumstances.
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137 Offences by companies.
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138 Compounding of offences
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128A_Waiver_of_interest_or_penalty_or_both_relating_to_demands_raised_under_section_73_for_certain_tax
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