Section 24
Application of provisions of Income-tax Act.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
The provisions of the following sections and
Schedules 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 expenditure-tax instead of to income-tax:--
1 [2(44), 118, 120, 129, 131 to 136 (both inclusive)] 138, 2 [139A, 140, 144A, 145], 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, 3 [188A] 189, 220 to 227 (both inclusive), 229, 4 *** 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, 3 [279B], 281, 281B, 282, 283, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule:
Provided that references in the said provisions and rules to the "assessee" shall be construed as references to an assessee as defined in this Act.
1 [2(44), 118, 120, 129, 131 to 136 (both inclusive)] 138, 2 [139A, 140, 144A, 145], 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, 3 [188A] 189, 220 to 227 (both inclusive), 229, 4 *** 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, 3 [279B], 281, 281B, 282, 283, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule:
Provided that references in the said provisions and rules to the "assessee" shall be construed as references to an assessee as defined in this Act.
Notes
1.Subs. by Act 26 of 1988, s. 75, for "2(43B) and (44), 118,125,125A,128 to 136 (both inclusive )" (w.e.f. 1-4-1988).
2. Subs. by Act 49 of 1991, s. 118, for "140, 144A" (w.e.f. 1-10-1991).
3. Ins. by s. 118, ibid. (w.e.f. 1-10-1991).
4. The figures "231," omitted by Act 26 of 1988, s. 75 (w.e.f 1-4-1988).
2. Subs. by Act 49 of 1991, s. 118, for "140, 144A" (w.e.f. 1-10-1991).
3. Ins. by s. 118, ibid. (w.e.f. 1-10-1991).
4. The figures "231," omitted by Act 26 of 1988, s. 75 (w.e.f 1-4-1988).