Section 99Extended(2) in The Government Trading Taxation Act, 1926
(2)For the purposes of the levy and collection of income- tax under the Indian Income- tax Act, 1922 (11 of 1922 ), in accordance with the provisions of sub- section (1), any Government to which that sub- section applies shall be deemed to be a company within the meaning of that Act, and the provisions of that Act shall apply accordingly.
