Section 178 - Application of certain provisions of Income-tax Act. - Finance Act, 2016

Application of certain provisions of Income-tax Act. 178 . The provisions of 1 [ sections 119, 120 ] , 131, 133A, 138, 156, Chapter XV and sections 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 280A, 280B, 280C, 280D, 282 and 288 to 293 of the Income-tax Act shall so far as may be, apply in relation to equalisation levy, as they apply in relation to income-tax. ******************** NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as sections 120