Government dues distribution clarified for bankruptcy claims secured or unsecured before the bankruptcy commencement date. Section 178 is amended to clarify distribution of amounts due to the Central Government and State Government in bankruptcy. Amounts relating to the whole or any part of the two years preceding the bankruptcy commencement date are to be distributed under clause (d), whether or not secured by a security interest created by agreement or by operation of law. Any remaining amount, whether or not secured, is to be distributed under clause (e).