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Section 128 - Application of certain provisions of Income-tax Act. - Finance Act, 2013
Extract
Application of certain provisions of Income-tax Act. 128. The provisions of sections 1 [119,] 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. ****************** NOTES:- 1. Inserted vide THE FINANCE ACT, 2018 , w.e.f. 1st day of April, 2018