A continuation of the questions I had asked earlier.

35. are there tax exemption on revenues from agricultural activities ? 36. Who will need to keep accounting books ? 37. Are all taxpayers required to submit a tax return? 38. When will the tax return be submitted ? 39. does the concerned tax department has to approve the submitted tax return ? 40. what about auditing ? will there be an audit of submitted tax return ? 41. what guarantees that taxpayers' books are not disregarded ? 42. When will the tax return be examined ? is there a deadline for the tax authority to audit tax returns ? 43. what are the steps taken by taxpayers to appeal ? 44. What is the method applied in dealing with the taxpayer on overpaid amounts ? 45. Would the due tax be paid in installment? 46. What is meant by the advanced payments? 47. how can the taxpayer settle advanced payments ? 48. could the taxpayer change the advanced payment system? 49. What are the crimes stated by the law? What are thee penalties for those crimes ?51. What is the acceptable percentage of mistake in the tax return that will not be considered a tax evasion? 52. What is the penalty for incorrect tax returns ? 53. What is the crime for tax evasion. How is it defined? 54. What is the penalty for Tax evasion? 55. Is there is a possibility for the conciliation with the authority? 56. The appeall committees regard the authority as an adversary and judge ; has the new law corrected the error ? 57. How can an activity be determined and the consequent been closure with the tax authority ? 58. What about relinquishing a business ? 59. when will the new law be applied