Application of certain provisions of Income-tax act
Section 132 of the Code on Social Security, 2020 deals with application of certain provisions of Income-tax act. The provisions of the Second Schedule and the Third Schedule to the Incometax Act, 1961 and the Income-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the amount in arrears of the a The Act was enacted on 28 Sep 2020.
The provisions of the Second Schedule and the Third Schedule to the Incometax Act, 1961 and the Income-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the amount in arrears of the amount mentioned in section 129 of this Code instead of to the income-tax:
Provided that any reference in the said provisions and the rules to the “assessees” shall be construed as a reference to an employer or establishment, as the case may be.
Section 132, The Code on Social Security, 2020 (Act 36 of 2020).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 132
What does Section 132 of the Code on Social Security deal with?
Section 132 of the Code on Social Security is headed "Application of certain provisions of Income-tax act". The provisions of the Second Schedule and the Third Schedule to the Incometax Act, 1961 and the Income-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the amount in arrears of the a
How do I find court cases under Section 132 of the Code on Social Security?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 132, section 132 Code on Social Security, section 132 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 132 of the Code on Social Security, and has it changed?
Its own text turns on section 129 (Recovery of amount due), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
When was Section 132 of the Code on Social Security enacted?
Section 132 of the Code on Social Security, cited as Code on Social Security 132, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5890 words
- 155. Power of central Government to make rules1551 words
- 131. Other modes of recovery1340 words
- 143. Power to exempt establishment1042 words
- 6. National Social Security Board and State Unorganised Workers’ Board1022 words
- 76. Amount of compensation946 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.