{"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":"43","heading":"Amendment of section 280","text":"Amendment of section 280 43. In section 280 of the Income-tax, Act, in sub-section (2), for the words and figures \"discloses any particulars, the disclosure of which is prohibited by section 137,\", the words, brackets and figures \"furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138,\" shall be substituted. [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 280</b></p><p><b>43.</b> In section 280 of the Income-tax, Act, in sub-section (<i>2</i>), for the words and figures \"discloses any particulars, the disclosure of which is prohibited by section 137,\", the words, brackets and figures \"furnishes any information or produces any document in contravention of the provisions of sub-section (<i>2</i>) of section 138,\" shall be substituted.</p><p>[Finance Act, 1964]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":67,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1964/section/43/","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."}