Section 24: Application of provisions of Income-tax Act.

The provisions of the following sections and Schedules of the Income-tax Act and theIncome-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to expenditure-tax instead of to income-tax:— 2(44), 118, 120, 129, 131 to 136 (both inclusive) 138, 139A, 140, 144A, 145, 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, 188A 189, 220 to 227 (both inclusive), 229, [Omitted] 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, 279B, 281, 281B, 282, 283, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule:

Provided that references in the said provisions and rules to the “assessee” shall be construed as references to an assessee as defined in this Act.