Employees' Provident Funds and Miscellaneous Provisions Act : Application of certain provisions of

Employees' Provident Funds and Miscellaneous Provisions Act,1952

Act No : 19

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

8G. Application of certain provisions of Income-tax Act.- 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 apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount mentioned in section 8 of this Act instead to the income-tax: Provided that any reference in the said provisions and the rules to the "assessee" shall be construed as a reference to an employer as defined in this Act.]