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        F. Acts / Amendment Acts

        Section 56 - Amendment of section 179.

        Finance Act, 2022
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to section 179 expands the Explanation to include fees and removes 'in liquidation' from the heading. Amendment removes the phrase 'in liquidation' from the marginal heading and inserts 'fees' after 'interest' in the Explanation, thereby treating fees alongside interest as recoverable under the provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 179 expands the Explanation to include fees and removes 'in liquidation' from the heading.

                                Amendment removes the phrase "in liquidation" from the marginal heading and inserts "fees" after "interest" in the Explanation, thereby treating fees alongside interest as recoverable under the provision.


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