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Section 132 - Code on Social Security Act, 2020
132. Application of certain provisions of Income-tax Act.-
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.
Related Sections
Related Acts
- Farmers Produce Trade and Commerce (Promotion and Facilitation) Act, 2020
- Integrated Goods and Services Tax (Amendment) Act, 2018
- Enemy Property (Amendment and Validation) Act, 2017
- National Institutes of Technology, Science Education and Research (Amendment) Act, 2017
- New Delhi International Arbitration Centre Act, 2019
* Only for reference.