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TypeBare Act JurisdictionUttar Pradesh Government

The Code on Social Security, 2020 Section 132

Application of certain provisions of Income-tax act

~1 min read
https://sooperkanoon.com/act/563348

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About this section

The Code on Social Security, 2020 Section 132 is part of The Code on Social Security, 2020 - Application of certain provisions of Income-tax act. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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.

Frequently asked questions

What does The Code on Social Security, 2020 Section 132 provide?

Section Section 132 of the The Code on Social Security, 2020 (Application of certain provisions of Income-tax act) is reproduced on this page as part of the The Code on Social Security, 2020. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on The Code on Social Security, 2020 Section 132?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference The Code on Social Security, 2020 Section 132. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Uttar Pradesh, confirm the wording against the official state gazette or authorized publication.

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