- The provisions 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 as if the said provisions and the rules referred to expenditure-tax instead of to income-tax:-[2(44), 118, 120, 129, 131 to 136 (both inclusive)] [Substituted by Act 26 of 1988, section 75, for '2(43B) and (44), 118,125,125A,128 to 136 (both inclusive )' (w.e.f. 1-4-1988).] 138, [139A, 140, 144A, 145] [Substituted by Act 49 of 1991, section 118, for '140, 144A' (w.e.f. 1-10-1991).], 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, [188A] [Inserted by section 118, Act 49 of 1991, (w.e.f. 1-10-1991).] 189, 220 to 227 (both inclusive), 229, [***] [The figures '231,' omitted by Act 26 of 1988, section 75 (w.e.f 1-4-1988).] 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, [279B] [Inserted by section 118, Act 49 of 1991, (w.e.f. 1-10-1991).], 281, 281B, 282, 283, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule:Provided that references in the said provisions and rules to the "assessee" shall be construed as references to an assessee as defined in this Act.
