Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 179 amended to define 'tax due' to include tax, penalties, interest and other sums payable from June 1, 2013</h1> With effect from 1 June 2013, section 179 of the Income-tax Act is amended by inserting an Explanation after sub-section (2) clarifying that the term 'tax due' for purposes of that section encompasses not only tax but also any penalty, interest or other sums payable under the Act, thereby extending the scope of amounts recoverable or treated as due under section 179 to include these additional monetary liabilities.
TaxTMI 
TaxTMI 
