{"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":"38","heading":"Amendment of section 246","text":"Amendment of section 246 38. In section 246 of the Income-tax Act, in clause (o),— (i) for sub-clause (i), the following sub-clauses shall be substituted, namely :— \"(i) section 140A, or (ia) section 221, or\"; (ii) for sub-clause (v), the following sub-clauses shall be substituted, namely: — \"(v) section 273, or \"(vi)  section 280R.\". [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 246</b></p><p><b>38.</b> In section 246 of the Income-tax Act, in clause (<i>o</i>),—</p><p>(<i>i</i>) for sub-clause (<i>i</i>), the following sub-clauses shall be substituted, namely :—</p><p>\"(<i>i</i>) section 140A, or</p><p>(<i>ia</i>) section 221, or\";</p><p>(<i>ii</i>) for sub-clause (<i>v</i>), the following sub-clauses shall be substituted, namely: —</p><p>\"(<i>v</i>) section 273, or</p><p>\"(<i>vi) </i> section 280R.\".</p><p>[Finance Act, 1964]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1964/section/38/","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."}