# The Finance Act, 1963, Section 18: Amendment of section 291

- Act: The Finance Act, 1963 (Act 13 of 1963)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1963/section/18/

## Text

Amendment of section 291 18. In section 291 of the Income-tax Act, in sub-section (I), after the words "the evasion of payment of tax on income", the words "it is necessary or expedient so to do" shall be inserted. [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.

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