Social security arrears: income tax assessment and certificate recovery rules apply, treating assessees as employers or establishments.

Provisions of the Second and Third Schedules to the Income tax Act and the Income tax (Certificate Proceedings) Rules, 1962 apply, with necessary modifications, to the amount in arrears under section 129 of the Code on Social Security, 2020; references to "assessees" in those provisions are to be read as references to an employer or an establishment for purposes of assessment and certificate recovery procedures.

---

---

---