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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Expenditure-tax Act, 1987 integrates Income-tax Act sections 2(44) to 293 for streamlined tax procedures and administration.</h1> The Expenditure-tax Act, 1987 mandates that certain sections and schedules of the Income-tax Act and the Income-tax (Certificate Proceedings) Rules, 1962, apply to expenditure tax with necessary modifications. These provisions range from sections 2(44) to 293, including specific rules and schedules. References to 'assessee' in these provisions are to be interpreted as per the definitions in the Expenditure-tax Act. This integration ensures that the procedural and administrative aspects of the Income-tax Act are applicable to the expenditure tax framework, facilitating a consistent approach in tax administration.
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