eCourtsIndia
IndiaCode Laws
Section45
The Finance Act, 2013

Amendment of section 179

In force As on 06 Oct 2026

Ministry Finance

Section 45 of the Finance Act, 2013 deals with amendment of section 179. Amendment of section 179. 45. In section 179 of the Income-tax Act, after sub-section (2), 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

Amendment of section 179.

45. In section 179 of the Income-tax Act, after sub-section (2), 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.

Section 45, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 179 Liability of directors of private company

Questions about Section 45

What does Section 45 of the Finance Act deal with?

Section 45 of the Finance Act is headed "Amendment of section 179". Amendment of section 179. 45. In section 179 of the Income-tax Act, after sub-section (2), 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

How do I find court cases under Section 45 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 45, section 45 Finance Act 2013, section 45 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 45 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 179 (Liability of directors of private company), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.