Application of certain provisions of Income-tax Act.

178. The provisions of ¹[sections 119, 120], 131, 133A, 138, 156, Chapter XV and sections 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 280A, 280B, 280C, 280D, 282 and 288 to 293 of the Income-tax Act shall so far as may be, apply in relation to equalisation levy, as they apply in relation to income-tax.

Note:

1. Substituted for "sections 120" by the Finance Act, 2020, w.e.f. 1-4-2020.