Section 132
Application of certain provisions of Income-tax act.
The Code on Social Security, 2020
About this Act
An Act to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organised or unorganised or any other sectors and for matters connected therewith or incidental thereto.
The provisions of the Second Schedule
and the Third Schedule to the Incometax Act, 1961 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 the amount in arrears of the amount mentioned in section 129 of this Code instead of
to the income-tax:
Provided that any reference in the said provisions and the rules to the “assessees” shall be construed as a reference to an employer or establishment, as the case may be.
Provided that any reference in the said provisions and the rules to the “assessees” shall be construed as a reference to an employer or establishment, as the case may be.