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Section 132 - Code on Social Security Act, 2020
132. Application of certain provisions of Income-tax Act.-
The provisions of the Second Schedule and the Third Schedule to the Incometax Act, 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 amount in arrears of the amount mentioned in section 129 of this Code instead of to the income-tax:
Provided that any reference in the said provisions and the rules to the "assessees" shall be construed as a reference to an employer or establishment, as the case may be.
Related Sections
- Section 158: Prior publication of rules, regulations, etc
- Section 26: Purposes for which Employees' State Insurance Fund may be expended
- Section 108: Building and other construction worker's welfare Fund and its applications
- Section 72: Power of Inspector-cum-facilitator to direct payments to be made
- Section 37: References to medical board
Related Acts
* Only for reference.