Section 1 - Charge Of Tax Section 2 - Ascertainment Of Chargeable Income Section 3 - Deductions Allowed In Ascertaining Chargeable Income Section 4 - Deductions Not Allowed In Ascertaining Chargeable Income Section 5 - Artificial Or Fictitious Transactions Section 6 - Chargeable Tax Section 7 - Managers, Partners, Principal Officers Section 8 - Commissioners Power To Designate Agents Section 9 - Indemnity Section 10 - Annual Returns Section 11 - Quarterly Returns Section 12 - Extension Of Time And Provisional Returns Section 13 - Power To Call For Further Information Section 14 - Additional Returns Section 15 - Power To Enter Premises Section 16 - Assessments Section 17 - Additional Assessment Section 18 - Record And Notice Of Assessment Section 19 - Objections And Review Section 20 - Appeals To The Office Of The Revenue Commissioners Section 21 - Appeals To The Supreme Court Section 22 - Assessment Final And Conclusive Section 23 - Commissioners To Make Determination Where Objection Pending Section 24 - Time Within Which Payment Is To Be Made Section 25 - Suit For Recovery Of Tax Section 26 - Repayment Of Tax Section 27 - Withholding Tax On Amounts Due To Sub-Contractors Section 28 - Expatriate Employee Section 29 - Administrative Authority Section 30 - Obligations Of Secrecy Section 31 - Service Of Notice Section 32 - Failure To Comply With Notice Or Summons Section 33 - Failure To Make Returns And Falsification Of Returns Section 34 - Misrepresentation to Obtain Tax Reduction. Section 35 - Recovery Of Penalties Section 36 - Tax To Be Payable Notwithstanding Any Proceedings For Penalties Or Offences Section 37 - Power To Make Regulations And Prescribe Forms Section 38 - Interpretation Section 39 - Repeal And Disapplication Of Other Tax Legislation Section 40 - Penalties And Fines To Be Paid In Currency In Which Tax Is Payable Section 41 - Exemption