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Section 132: Application of certain provisions of Income-tax act.

The Code on Social Security, 2020Central Act · Act 36 of 2020

The provisions of the Second Schedule and the Third Schedule to the Incometax Act, 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 amount in arrears of the amount mentioned in section 129 of this Code instead of to the income-tax:

Provided that any reference in the said provisions and the rules to the “assessees” shall be construed as a reference to an employer or establishment, as the case may be.

Where this provision sits

ActThe Code on Social Security, 2020
Section132
Marginal noteApplication of certain provisions of Income-tax act.
JurisdictionCentral
StatusIn force as published by the source

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