# The Finance Act, 2016, Section 178: Application of certain provisions of Income-tax Act

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/178/

## Text

Application of certain provisions of Income-tax Act. 178. The provisions of [sections 119, 120], 131, 133A, 138, 156, Chapter XV and sections 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 280A, 280B, 280C, 280D, 282 and 288 to 293 of the Income-tax Act shall so far as may be, apply in relation to equalisation levy, as they apply in relation to income-tax. 1. Substituted for "sections 120" by the Finance Act, 2020, w.e.f. 1-4-2020.

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