{"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":"25","heading":"Amendment of section 107","text":"Amendment of section 107. 25. In flection 107 of the Income-tax Act, for the words No order shall be made\", the words, brackets, figures and letter \"Except in cases where a decision is given by the Board under sub-section (4) of section 107A, no order shall be made\" shall be substituted. [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 107.</b></p><p><b>25.</b> In flection 107 of the Income-tax Act, for the words No order shall be made\", the words, brackets, figures and letter \"Except in cases where a decision is given by the Board under sub-section (<i>4</i>) of section 107A, no order shall be made\" shall be substituted.</p><p>[Finance Act, 1964]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":60,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1964/section/25/","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."}