CourtMesh

Section 18: Application of provisions of Income-tax Act.

The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 1964

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 ***:--

[2(44)], [ [116, 117, 118, 119, 120, 129], 131, 132, 132A, [132B],133 to 136 (both inclusive)], 138, 140, 156, 160, 161, 162, 163, 166, 167, 170,173, 175, 176, 178, 179, [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, [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.

Where this provision sits

ActThe Companies (Profits) Surtax Act, 1964
Section18
Marginal noteApplication of provisions of Income-tax Act.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • omitted, Act 10 of 1965. . The words "and super-tax" omitted by Act 10 of 1965, s. 74 (w.e.f. 1-4-1965).
  • substituted, Act 4 of 1988. . Subs. by Act 4 of 1988, s. 189, for "2(43B) and 44" (w.e.f. 1-4-1989).
  • substituted, Act 20 of 1967. . Subs. by Act 20 of 1967, s. 36, for "131 to 136 (both inclusive)" (w.e.f. 1-4-1967).
  • substituted, Act 4 of 1988. . Subs. by Act 4 of 1988, s. 189, for "118, 125, 125A, 129, 130, 130A" (w.e.f. 1-4-1988).
  • inserted, Act 41 of 1975. . Ins. by Act 41 of 1975, s. 124 (w.e.f. 1-10-1975).
  • substituted, Act 16 of 1981. . Subs. by Act 16 of 1981, s. 41, for "220 to 229" (w.e.f. 1-4-1981).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Companies (Profits) Surtax Act, 1964 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.