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    <title>Application of certain provisions of Income-tax Act</title>
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    <description>Clause 175 imports specified procedural and enforcement provisions of the Income-tax Act to the equalisation levy, thereby applying the same rules for issue of notices and demands, recovery and collection, attendance and examination powers, appeals, appellate procedure, and appearance by authorised representatives to the equalisation levy as apply to income-tax.</description>
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      <description>Clause 175 imports specified procedural and enforcement provisions of the Income-tax Act to the equalisation levy, thereby applying the same rules for issue of notices and demands, recovery and collection, attendance and examination powers, appeals, appellate procedure, and appearance by authorised representatives to the equalisation levy as apply to income-tax.</description>
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