Applicability of certain provisions of Income-tax Act and of Chapter V of Wealthtax Act.
195. The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 119, section 138 and section189 of that Act or the provisions of Chapter V of the Wealth-tax Act, 1957 relating to liability in respect of assessment in special cases shall, so far as may be, apply in relation to proceedings under this Scheme as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act, 1957.