14 - Return of wealth
14A - Power of Board to dispense with furnishing documents, etc., with return of wealth
14B - Filing of return in electronic form
15 - Return after due date and amendment of return
15A - Return by whom to be signed
15B - Self-assessment
15C - Provisional assessment
16 - Assessment
16A - Reference to Valuation Officer
17 - Wealth escaping assessment
17A - Time limit for completion of assessment and reassessment
17B - Interest for defaults in furnishing return of net wealth
18 - Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc
18A - Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc
18B - Power to reduce or waive penalty in certain cases
18BA - Power of Commissioner to grant immunity from penalty

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