Companies Profits Surtax Act 1964 Section 18 - Bare Act

Act Info:

Theprovisions of the following sections and Schedules of the Income-tax Act and theIncome-tax (Certificate Proceedings) Rules, 1962, as in force from time to time,shall apply with such modifications, if any, as may be prescribed, as if thesaid provisions and the rules referred to Sur-tax instead of to Income-tax¹ [**]:--

² [2(44)],³ [⁴ 116, 117, 118, 119, 120, 129], 131, 132, 132A, ⁵ [132B],133 to 136 (both inclusive)], 138, 140, 156, 160, 161, 162, 163, 166, 167, 170,173, 175, 176, 178, 179, ² [228 to 229] (both inclusive), 231, 232,233, 237 to 242 (both inclusive) 244, 245, 254 to 262 (both inclusive) 265, 266,268, 269, 281 ⁶ [281B], 282, 284, ⁵ [287, 288, 288A, 288B,289 to 293 (both inclusive),] the Second Schedule and the Third Schedule:

Providedthat references in the said provisions and the rules to the "assessee"shall be construed as references to an assessee as defined in this Act.

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1.The words "and super-tax" omitted by the Finance Act, 1965 (10 of1967), S. 74.

2.Substituted for figures and brackets "2 (44)" by Finance (No. 2) Act,1971 (32 of 1971), S. 38(1-1-1972). Substituted for the figures, brackets,letter and word "2(43 B) and (44) "and the figures" 118, 125,125A, 129, 130, 130A" by the Direct Tax Laws (Amdt.) Act (4 of 1988), S.189 (1-4-1988).

3.Substituted for "131 to 136 (both inclusive)" by the Finance Act, 1967(20 of 1967), S. 36(b).

4.Substituted for the figures, brackets, letter and word "2(43 B) and (44)"and the figures" 118, 125, 125A, 129, 130, 130A" by the DirectTax Laws (Amdt.) Act (4 of 1988), S. 189 (1-4-1988).

5.Substituted for "287 to 292 (both inclusive)", by the Finance Act,1967 (20 of 1967), S. 36(b).

6.Inserted by Taxation Laws (Amdt.) Act, 1975 (41 of 1975), Section 124(1-10-1975).