Section 19Application of the provisions of Act XI of 1922

s. 19

19. Application of the provisions of Act XI of 1922 (1) The provisions of sections 4A, 4B, 10, 13, 24B, 29, 34, 36 to 44C (inclusive), 45 to 48 (inclusive), 49E, 49F, 50, 54, 61 to 63 (inclusive) and 65 to 67A (inclusive) of the Income-tax Act, 1922, shall apply with such modifications, if any, as may be prescribed, as if the said provisions were provisions of this Act and referred to business profits tax instead of to income-tax, and every officer exercising powers under the said provisions in regard to income-tax may exercise the like powers under this Act in regard to business profits tax as he exercises in relation to income-tax under the said Act: Provided that references in the said provisions to the assessee shall be construed as references to a person to whose business this Act applies. (2) Any reference in this Act to the Income-tax Act, 1922, shall, in relation to the profits of any chargeable accounting period and to the state of affairs and all the circumstances necessary to determine the charge to business profits tax, mean the said Act as in force in the relevant period: Provided that whatever be the relevant period, references to section 46 of the said Act shall be deemed to include reference to sub-sections (8), (9) and (10) of that section.