Section13
The Finance Act, 1962

Expenditure-tax not to be levied from 1st April, 1962

In force Act 20 of 1962 As on 13 Oct 2026

Act 20 of 1962 Ministry Finance Enacted 22 Jun 1962

Section 13 of the Finance Act, 1962 deals with expenditure-tax not to be levied from 1st April, 1962. Expenditure-tax not to be levied from 1st April, 1962 13. The Act was enacted on 22 Jun 1962.

Expenditure-tax not to be levied from 1st April, 1962

13. Notwithstanding anything contained in the Expenditure-tax Act, 1957 (29 of 1957), expenditure-tax shall not be charged for any financial year commencing on or after the first day of April, 1962, in respect of the expenditure incurred by any individual or Hindu undivided family.

[Finance (No.

2) Act, 1962]

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Section 13, The Finance Act, 1962 (Act 20 of 1962).

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Expenditure-tax not to be levied from 1st April, 1962". Expenditure-tax not to be levied from 1st April, 1962 13.

How do I find court cases under Section 13 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1962 13, section 13 Finance Act 1962, section 13 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 13 of the Finance Act enacted?

Section 13 of the Finance Act, cited as Finance Act 1962 13, was enacted on 22 Jun 1962 as Act 20 of 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.