Section 18:
Application of provisions of Income-tax Act.
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 such modifications, if any, as may be prescribed, as if the said
provisions and the rules referred to surtax instead of to Income-tax
1
***:--
2
[2(44)], 3
[
4
[116, 117, 118, 119, 120, 129], 131, 132, 132A, 5[132B],133 to 136 (both inclusive)],
138, 140, 156, 160, 161, 162, 163, 166, 167, 170,173, 175, 176, 178, 179, 6[218 to 229] (both inclusive),
231, 232, 233, 237 to 242 (both inclusive) 244, 245, 254 to 262 (both inclusive) 265, 266, 268, 269,
281,
5[281B], 282, 284, 3
[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. The words "and super-tax" omitted by Act 10 of 1965, s. 74 (w.e.f. 1-4-1965).
2. Subs. by Act 4 of 1988, s. 189, for "2(43B) and 44" (w.e.f. 1-4-1989).
3. Subs. by Act 20 of 1967, s. 36, for "131 to 136 (both inclusive)" (w.e.f. 1-4-1967).
4. Subs. by Act 4 of 1988, s. 189, for "118, 125, 125A, 129, 130, 130A" (w.e.f. 1-4-1988).
5. Ins. by Act 41 of 1975, s. 124 (w.e.f. 1-10-1975).
6. Subs. by Act 16 of 1981, s. 41, for "220 to 229" (w.e.f. 1-4-1981).