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Section 8G: Application of certain provisions of Income-tax Act

The Employees‟ Provident Funds and Miscellaneous ProvisionsUnion territory Act of Chandigarh · Act 19 of 1952

The provisions of the Second and Third Schedules to the Income-tax Act, 1961 (43 of 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 arrears of the amount mentioned in section 8 of this Act instead of to the income-tax:

Provided that any reference in the said provisions and the rules to the “assessee” shall be construed as a reference to an employer as defined in this Act.]

Where this provision sits

ActThe Employees‟ Provident Funds and Miscellaneous Provisions
Section8G
Marginal noteApplication of certain provisions of Income-tax Act
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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