law: Recovery of Debts Due to Banks and Financial Institutions Act, 1993 
  29. 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, as far as possible, apply with
  
  necessary modifications as if the said provisions and the rules referred to the
  
  amount of debt due under this Act instead of to the Income Tax Act:
  PROVIDED  that any reference under the said provisions
  
  and the rules to the "assessee" shall be construed as a reference to
  
  the defendant under this Act.