Interest-tax Act : Application of provisions of Income-tax Act. Indian Bare Acts :

Interest-tax Act,1974

Act No : 45

Section : Application of provisions of Income-tax Act.

21. Application of provisions of Income-tax Act. The provisions of the following sections and Schedule of the Income-tax Act and the Income-tax (Certificate Proceedings) Rules, 1962 as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to interest-tax instead of to income-tax;-- 3 [2 (44), 129, 131, 132, 132A, 132B, 133 to 136 (both inclusive), 138, 140, 145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule.] ---------------------------------------------------------------------- 1 Omitted & Subs. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1978). 2 Subs. by Act 49 of 1991, s. 108 (w.e.f. 1-10-1978). 3 Subs. by s. 109, ibid. (w.e.f. 1-10-1991). ---------------------------------------------------------------------- 607 Provided that references in the said provisions and the rules to the "assessee" shall be construed as references to an, assessee as defined in this Act.