https://www.taxtmi.com/acts?id=53872 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. en-us Tue, 31 Mar 2026 15:49:58 +0530 Tue, 31 Mar 2026 15:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53872 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. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:49:58 +0530 https://www.taxtmi.com/acts?id=53872