Application of provisions of Income-tax Act

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..... isions 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 a .....

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..... , 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule :] Provided that references in the said provisions and the rules to the “assessee” shall be construed as refer .....

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