Section 45 - Amendment of section 179. - Finance Act, 2013

Amendment of section 179. 45. In section 179 of the Income-tax Act, after sub-section (2), 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. .