Application of Income-tax provisions to expenditure-tax imports corresponding procedural and assessment rules for taxpayers. Specified sections and Schedules of the Income-tax Act and the Income-tax (Certificate Proceedings) Rules apply to expenditure-tax with necessary modifications, importing assessment, collection and related procedural mechanisms into the Expenditure-tax Act; references to 'assessee' in those provisions are to be construed as references to an assessee as defined under the Expenditure-tax Act.