Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Clause 40 - Amendment of section 167C - Finance Bill, 2013Extract Amendment of section 167C 40. In section 167C of the Income-tax Act, the following Explanation shall be inserted with effect from the 1st day of June, 2013, namely: Explanation. For the purposes of this section, the expression tax due includes penalty, interest or any other sum payable under the Act. .
|