Assessment and Payment of Tax, Interest and Penalties and Making Refunds Chapter VI Assessment and Payment of Tax, Interest and Penalties and Making Refunds 30 Assessment of tax, interest or penalty 31 Self assessment 32 Default assessment of tax payable 33 Assessment of penalty 34 Limitation on assessment and re-assessment 35 Collection of assessed tax and penalties 36 Manner of payment of tax, penalties and interest 36A Tax deducted at source 37 Order of application of payments 38 Refunds 39 Power to withhold refund in certain cases 40 Collection of tax only by registered dealers 40A Agreement to defeat the intention and application of this Act to be void 41 Refund of tax for embassies, officials, international and public organizations 42 Interest