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of <h1>Income-tax Act 1961 provisions applied mutatis mutandis to securities transaction tax for assessment, collection, penalties, appeals</h1> Specified provisions of the Income-tax Act, 1961 (enumerated by section numbers) are declared to apply, mutatis mutandis, to the securities transaction tax to the extent possible in the same manner as they apply to income tax. The listed provisions relate to assessment, refund, recovery, penalties, prosecution, appeals and other procedural and enforcement mechanisms, thereby extending existing income-tax machinery and remedies to administration, collection and dispute resolution for the securities transaction tax.
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