Amendment of section 179

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..... ing, the words in liquidation shall be omitted; (b) in the Explanation, after the word interest , the word , fees shall be inserted. - Clause 55 seeks to amend the section 179 of the Income-tax Act re .....

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..... uidation. Therefore, it is proposed to omit the words in liquidation from the marginal heading of the said section. It is further proposed to include fees within the scope of the expression tax due in .....

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