Income-tax amendment expands section 438 to expressly cover amounts payable under the Income-tax Act, 1961.

Section 438(1) of the Income-tax Act is amended by inserting the words and figures "the Income-tax Act, 1961, (43 of 1961) or" after "remaining payable under". The amendment expands the provision so that amounts remaining payable expressly include sums payable under the Income-tax Act, 1961, alongside the existing reference in the section.

---

---

---