Section 24. Application of provisions of Income-tax Act

24. 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 expenditure-tax instead of to income-tax:-- [1] [2(44), 118, 120, 129, 131 to 136 (both inclusive)] 138, [2] [139A, 140, 144A, 145], 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, [3] [188A] 189, 220 to 227 (both inclusive), 229, [4] * 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, [3] [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. [Footnotes] 1.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). 2. Subs. by Act 49 of 1991, s. 118, for "140, 144A" (w.e.f. 1-10-1991). 3. Ins. by s. 118, ibid. (w.e.f. 1-10-1991). 4. The figures "231," omitted by Act 26 of 1988, s. 75 (w.e.f 1-4-1988).