Employee State Insurance Act
Section 45-H: Application of certain provisions of the Income Tax Act.
The provisions of the Second and Third Schedules to the Income tax Act, 1961, as in force from time to time, shall apply with necessary modifications as if the said provisions and time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount of contributions, interests or damages under 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 a factory to a factory or an establishment or the principle or immediate employer under this Act.
ESI (Employee State Insurance)