Section 16 in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
16. Applicability of Chapter XV of Income- tax Act.
The provisions of Chapter XV of the Income- tax Act relating to liability in special cases shall, so far as may be, apply in relation to com- pulsory deposits and penalties impassable under this Act as they apply in relation to income- tax payable and penalties impassable under that Act.
