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.
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.
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Section 1 · Short title, extent, commencement and application.Section 2 · Definitions.Section 3 · Establishment of Tribunal.Section 4 · Composition of Tribunal.Section 5 · Qualifications for appointment as Presiding Officer.Section 6 · Term of office of Presiding Officer.Section 6A · Qualifications, terms and conditions of service of Presiding Officer.Section 7 · Staff of Tribunal.India Code, Government of India. Text fetched 09 Oct 2026. Source metadata reports last modification: 2021-07-15. Check the linked official text and subsequent notifications when applying a provision.