eCourtsIndia
IndiaCode Laws
Section21
The Interest-tax Act, 1974

Application of provisions of Income-tax Act

In force From 23 Sep 1974 Act 45 of 1974 As on 18 Oct 2026

Act 45 of 1974 Ministry Finance Enacted 23 Sep 1974 In force 23 Sep 1974 Cited by 7 provisions

Section 21 of the Interest-tax Act, 1974 deals with application of provisions of Income-tax Act. The provisions of the following sections and Schedules of the Income-tax Act 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 interest-tax instead of to income-tax:-- The Act came into force on 23 Sep 1974.

The provisions of the following sections and Schedules of the Income-tax Act 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 interest-tax instead of to income-tax:--

1[2(44) 2[,119],129,131,132,132A, 132B, 133 to 136 (both inclusive), 138,140,145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule:]

Provided that references in the said provisions and the rules to the "assessee" shall be construed as references to an assessee as defined in this Act.

Section 21, The Interest-tax Act, 1974 (Act 45 of 1974).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 7

  1. Finance Act s. 109 Amendment of section 21
  2. Finance Act s. 60 Amendment of section 21
  3. s. 10A Time limit for completion of assessments and re-assessments
  4. s. 12 Interest for default in furnishing return of chargeable interest
  5. s. 12A Interest for default in payment of interest-tax in advance
  6. s. 19 Revision of order prejudicial to revenue
  7. s. 20 Revision of orders by Commissioner

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 19 Apr 2017 HPHC010017892012

    … This Court, while allowing ITA No. 33 of 2006, having been preferred by appellant department, has already held that Section 271 (1)(c) of the Income-Tax Act, 1961 can not be taken into consideration while imposing penalty under Section 13 of the Interest-Tax Act, 1974. This Court has further held that though Section 21 of the Interest-Tax Act, 1974 makes certain provisions of Income-Tax Act, 1961 applicable to proceedings under Interest-Tax Act, 1974 but Section 271 is not included therein, as such, this Court came to conclusion that provisions contained in Section 271(1)(c) were wrongly invoked by the Assessing Officer and …

    Read this order on eCourtsIndia

Questions about Section 21

What does Section 21 of the Interest-tax Act deal with?

Section 21 of the Interest-tax Act is headed "Application of provisions of Income-tax Act". The provisions of the following sections and Schedules of the Income-tax Act 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 interest-tax instead of to income-tax:--

How do I find court cases under Section 21 of the Interest-tax Act?

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: Interest Tax Act 1974 21, section 21 Interest Tax Act 1974, section 21 of the Interest-tax Act. 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 21 of the Interest-tax Act, and has it changed?

7 other provisions in this corpus refer back to it.

When did Section 21 of the Interest-tax Act come into force?

Section 21 of the Interest-tax Act, cited as Interest Tax Act 1974 21, came into force on 23 Sep 1974, having been enacted on 23 Sep 1974. It is in force as at the date shown on this page.

Other sections of this Act

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 18 Oct 2026. This page is not a substitute for legal advice.