Section 198 - Deferred tax

[CS Students]

Respected Members,

We are working on Section 198 of the Companies Act 2013. 

Our query pertains to whether the below line includes deferred tax or excludes deferred tax:
(a) Income-tax and super-tax payable by the company under the Income-tax Act, 1961, or any other tax on the income of the company not falling under clauses (d) and (e) of sub-section (4).

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Thanks & Regards

CS Trainee