1[45H. Application of certain provisions of the 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 of contributions, interests or damages under
this Act instead of to the income-tax:
Provided that any reference in the said provisions and the rules to the assesse shall be construed as a reference to a factory or an establishment or the principal or immediate employer under this Act.]
Provided that any reference in the said provisions and the rules to the assesse shall be construed as a reference to a factory or an establishment or the principal or immediate employer under this Act.]
1. Ins. by Act 29 of 1989, s. 16 (w.e.f. 1-9-1991).