# The Finance Act, 2013, Section 44: Amendment of section 167C

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/44/

## Text

Amendment of section 167C. 44. In section 167C of the Income-tax Act, the following Explanation shall be inserted with effect from the 1st day of June, 2013, namely:— 'Explanation.—For the purposes of this section, the expression "tax due" includes penalty, interest or any other sum payable under the Act.'. © Copyright. Taxmann Publications Pvt. Ltd.

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