Clause 118 - Application of certain provisions of Income-tax Act. - Finance Bill, 2013

Application of certain provisions of Income-tax Act. 118. The provisions of sections 120, 131, 133A, 156, 178, 220 to 227, 229, 232,260A, 261, 262, 265 to 269, 278B, 282 and 288 to 293 of the Income-tax Act, 1961 (43 of 1961) shall apply, so far as may be, in relation to commodities transaction tax, as they apply in relation to income-tax.