law: Expenditure-Tax Act, 1987 
  24. 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
  
  expenditure-tax instead of to income-tax:- 
   34  [2(44), 118, 120, 129, 131 to 136 (both
  
  inclusive)], 138, 35[139A, 140, 144A, 145] 159 to 163 (both
  
  inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, 36[188A,]
  
  189, 220 to 227 (both inclusive), 229, 37[***] 232, 237 to 245 (both
  
  inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D,
  
  278E, 36[279B,] 281, 281B, 282, 283, 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 rules to the "assessee" shall be construed as references to an
  
  assessee as defined in this Act.