Section 18 in The Companies (Profits) Surtax Act, 1964
18. Application and provision of Income Tax Act.-
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 such modifications, if any, as may be prescribed, as if the said provisions and the rules referred to surtax instead of to income-tax [* * * * *] [The words "and super-tax" omitted by Act 10 of 1967, section 74]:-[2(44)] [Sub for the figure and bracket "2(44)" by the Act 32 of 1971, section 38], [[116, 117, 118, 119, 120, 129] [Substituted for "131 to 136 (both inclusive)" by the Act 20 of 1967, section 36(b)], 131, 132, 132A, [132B] [Substituted for "287 to 292 (both inclusive)" b Act 20 of 1967, section 36(b)], 133 to 136 (both inclusive)], 138, 140, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, [228 to 229] [Substituted for "2(44)" by Act 32 of 1971, section 38] (both inclusive), 231, 232, 233, 237 to 242 (both inclusive), 244, 245, 254 to 262 (both inclusive), 265, 266, 268, 269, 281, [281B] [Substituted for "287 to 292 (both inclusive)" by Act 20 of 1967, Section 36(b)], 282, 284, [287, 288, 288A, 288B, 289 to 293 (both inclusive),] [Substituted for "287 to 292 (both inclusive)" by Act 20 of 1967, Section 36(b)] the Second Schedule and the Third Schedule :Provided that references in the said provisions and the rules to the "assessee" shall be construed as references to an assessee as defined in this Act.
