sections (3) and (3A) of section 40A, shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "Profits and gains
sections (3) and (3A) of section 40A, shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "Profits and gains
Civil Procedure, 1882 (14 of 1882)" (w.e.f. 24.9.1984).] , shall, mutatis mutandis, apply in the case of persons interested appearing before a Collector
Code of Civil Procedure, 1908 (5 of 1908) shall, mutatis mutandis, apply in the case of persons interested appearing before a Collector or Authority
provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining
provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they
company. (8) The provisions of this section shall apply mutatis mutandis to documents which a Liquidator, or a foreign company within the meaning of section
sections (3) and (3A) of section 40A, shall, mutatis mutandis, apply as they apply in computing the income chargeable under the head "Profits and gains
penalty and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of tax and penalty
clause (c) of sub-section (2) of section 38 shall mutatis mutandis apply in relation to analysis or tests