LawgistThe Employees Provident Funds and Miscellaneous Provisions Act
8GApplication of certain provisions of Income-tax Act
1[8G. Application of certain provisions of Income-tax Act.-- The provisions of the Second and Third Schedules to the Income-tax Act, 1961 (43 of 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 arrears of the amount mentioned in section 8 of this Act instead of to the income-tax:
Provided that any reference in the said provisions and the rules to the assessee shall be construed as a reference to an employer as defined in this Act.]
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1. Ins. by Act 33 of 1988, s. 14 (w.e.f. 1-7-1990).
PRELIMINARY
- 1 Short title, extent and application
- 2 Definitions
- 2A Establishment to include all departments and branches
- 3 Power to apply Act to an establishment which has a common provident fund with another establishmen
- 4 Power to add to Schedule I
- 5 Employees‟ Provident Fund Schemes
- 5A Central Board
- 5AA Executive Committee
- 5B State Board
- 5C Board of Trustees to be body corporate
- 5D Appointment of officers
- 5DD Acts and proceedings of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds
- 5E Delegation
- 6 Contributions and matters which may be provided for in Schemes
- 6A Employees' Pension Scheme
- 6C Employees' Deposit-linked Insurance Scheme
- 6D Laying of schemes before Parliament
- 7 Modification of Scheme
- 7A Determination of moneys due from employers
- 7B Review of orders passed under section 7A
- 7C Determination of escaped amount
- 7D Tribuna
- 7E [Omitted.]
- 7F [Omitted.]
- 7G [Omitted.]
- 7H [Omitted.]
- 7-I Appeals to Tribunal
- 7J Procedure of Tribunals
- 7K Right of appellant to take assistance of legal practitioner and of Government, etc., to appoint presenting officers
- 7L Orders of Tribunal
- 7M [Omitted.]
- 7N [Omitted.]
- 7-O Deposit of amount due, on filing appeal
- 7P Transfer of certain applications to Tribunals
- 7Q Interest payable by the employer
- 8 Mode of recovery of moneys due from employers
- 8A Recovery of moneys by employers and contractors
- 8B Issue of certificate to the Recovery Officer
- 8C Recovery Officer to whom certificate is to be forwarded
- 8D Validity of certificate and amendment thereof
- 8E Stay of proceedings under certificate and amendment or withdrawal thereof
- 8F Other modes of recovery
- 8G Application of certain provisions of Income-tax Act
- 9 Fund to be recognised under Act 11 of 1922
- 10 Protection against attachment
- 11 Priority of payment of contributions over other debts
- 12 Employer not to reduce wages, etc
- 13 Inspectors
- 14 Penalties
- 14A Offences by companies
- 14AA Enhanced punishment in certain cases after previous conviction
- 14AB Certain offences to be cognizable
- 14AC Cognizance and trial of offences
- 14B Power to recover damages
- 14C Power of court to make orders
- 15 Special provisions relating to existing provident funds
- 16 Act not to apply to certain establishments
- 16A Authorising certain employers to maintain provident fund accounts
- 17 Power to exempt
- 17A Transfer of accounts
- 17AA Act to have effect notwithstanding anything contained in Act 31 of 1956
- 17B Liability in case of transfer of establishment
- 18 Protection of action taken in good faith
- 18A Presiding Officer and other officers to be public servants
- 19 Delegation of powers
- 20 Power of Central Government to give directions
- 21 Power to make rules
- 22 Power to remove difficulties
