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Section 8G, EPF & MP Act 1952: Application of Income-tax Act Provisions

Section 8G (Application of certain provisions of Income-tax Act) of the Employees’ Provident Funds and Miscellaneous Provisions Act 1952

❝The provisions of the Second and Third Schedules to the Income-tax Act, 1961 (43 of 1961) and the Income-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 the arrears of the amount mentioned in section 8 of this Act instead of to the income-tax:

 Provided that any reference in the said provisions and the rules to the “assessee” shall be construed as a reference to an employer as defined in this Act.❞




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Notes:

The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 has been amended several times since its enactment.
The last two amendments were by the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1998 (Act No. 10 of 1998) and the Finance Act, 2017 (Act No. 7 of 2017).

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