{"act":{"id":"finance-act-1964","short_title":"The Finance Act, 1964","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1964-1965.","act_number":"5","act_year":1964,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":57,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1964/"},"unit":"section","section":{"number":"24","heading":"Amendment of section 106","text":"Amendment of section 106 24. To section 106 of the Income-tax Act, the following proviso shall be added, namely:— \"Provided that the period of limitation prescribed by this section shall not apply in a case where the company has made an application to the Board under section 107A,\". [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 106</b></p><p><b>24.</b> To section 106 of the Income-tax Act, the following proviso shall be added, namely:—</p><p>\"Provided that the period of limitation prescribed by this section shall not apply in a case where the company has made an application to the Board under section 107A,\".</p><p>[Finance Act, 1964]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":57,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1964/section/24/","note":null,"source_note":"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.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}