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Section 29: Application of certain provisions of Income-tax Act.

The Recovery Of Debts And Bankruptcy Act, 1993Central Act · Act 51 of 1993

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, as far as possible, apply with necessary modifications as if the said provisions and the rules referred to the amount of debt due under this Act instead of to the Income-tax:

Provided that any reference under the said provisions and the rules to the assessee shall be construed as a reference to the defendant under this Act.

Where this provision sits

ActThe Recovery Of Debts And Bankruptcy Act, 1993
Section29
Marginal noteApplication of certain provisions of Income-tax Act.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it1

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