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.