Expenditure-Tax Act, 1987

Application of provisions of Income-tax Act.

24. 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 :-

⁵⁰[2(44), 118, 120, 129, 131 to 136] (both inclusive), 138, ⁵¹[139A, 140, 144A, 145,] 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188 ⁵²[188A,] 189, 220 to 227 (both inclusive), 229, ⁵³[* * *] 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, ⁵²[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.