Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
70. The provisions of Chapter XV of the Income-tax Act
relating to liability in special cases and of section 189 of that Act or
of Chapter V of the Wealth-tax Act, 1957 (27 of 1957) relating to
liability to assessment in special cases shall, so far as may be, apply
in relation to proceedings under this Chapter as they apply in relation
to proceedings under the Income-tax Act or, as the case may be, the
Wealth-tax Act.
 and Imposition of Tax Act, 2015 : Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act ){kind=link}