Section 21
Application of provisions of Income-tax Act.
About this Act
An Act to impose a special tax on interest in certain cases.
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 interest-tax instead of to income-tax:--
1[2(44) 2[,119],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:]
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.
1[2(44) 2[,119],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:]
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.
Notes
1. Subs. by Act 49 of 1991, s. 109, for certain figures, brackets, letters and words (w.e.f. 1-10-1991).
2. Ins. by Act 26 of 1997, s. 60 (w.e.f. 1-10-1991).
2. Ins. by Act 26 of 1997, s. 60 (w.e.f. 1-10-1991).