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Section 21 – The Interest Tax Act, 1974

The Interest Tax Act, 1974

 

21. Application of provisions of Income-tax Act

 

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 interest-tax instead of to income-tax :—

 

1[2(44) 2[, 119], 129, 131 132, 132A, 132B, 133 to 136] (both inclusive), 138, 140, 145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 232, 237 to 245 (both inclusive), 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.

 

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1. Substituted for the following by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991 :

 

“2(43B) and (44), 118, 125, 129, 130, 130A, 131, 132, 132A, 133 to 136 (both inclusive), 138, 140, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 231, 232, 237 to 242 (both inclusive), 244, 245, 254 to 262 (both inclusive), 265, 266, 268, 269, 281, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule :”

 

2. Inserted by the Finance Act, 1997, w.r.e.f. 1-10-1991.

 

 

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The Interest Tax Act, 1974

 

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