Amendment of section 179

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....g, the words "in liquidation" shall be omitted; (b) in the Explanation, after the word "interest", the word ", fees" shall be inserted. - Clause 55 seeks to amend the section 179 of the Income-ta....

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....es in liquidation. Therefore, it is proposed to omit the words "in liquidation" from the marginal heading of the said section. It is further proposed to include "fees" within the scope of the express....