(c)(i)assessed under sub-section (6) of Section 20 or Section 21 together with the interest and/or penalty, if any, directed to be paid thereunder, and(ii)the amount of penalty if any imposed or directed to be paid under any provisions of this Act not covered under [clause (b) and sub-clause (i) of clause (c)] [Substituted by M.P. Act No. 12 of 2006.],