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Section 24: Application of provisions of Income-tax Act.

The Expenditure-tax Act, 1987Central Act · Act 35 of 1987

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:--

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

Where this provision sits

ActThe Expenditure-tax Act, 1987
Section24
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.

  • substituted, Act 26 of 1988. .Subs. by Act 26 of 1988, s. 75, for "2(43B) and (44), 118,125,125A,128 to 136 (both inclusive )" (w.e.f. 1-4-1988).
  • substituted, Act 49 of 1991. . Subs. by Act 49 of 1991, s. 118, for "140, 144A" (w.e.f. 1-10-1991).
  • inserted. . Ins. by s. 118, ibid. (w.e.f. 1-10-1991).
  • omitted, Act 26 of 1988. . The figures "231," omitted by Act 26 of 1988, s. 75 (w.e.f 1-4-1988).

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