Section 45H in The Employees' State Insurance Act, 1948
45H. Application of certain provisions of the Income-tax Act.
The provisions of the Second and Third Schedules to the Income-tax Act, 1961 (43 of 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 arrears of the amount of contributions, interests or damages under this Act instead of to the income-tax:Provided that any reference in the said provisions and the rules to the assessee shall be construed as a reference to a factory or an establishment or the principal or immediate employer under this Act.
