Section18
The Finance Act, 1963

Amendment of section 291

In force Act 13 of 1963 As on 12 Oct 2026

Act 13 of 1963 Ministry Finance Enacted 28 Apr 1963

Section 18 of the Finance Act, 1963 deals with amendment of section 291. 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. The Act was enacted on 28 Apr 1963.

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]

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Section 18, The Finance Act, 1963 (Act 13 of 1963).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 18

What does Section 18 of the Finance Act deal with?

Section 18 of the Finance Act is headed "Amendment of section 291". 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.

How do I find court cases under Section 18 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 1963 18, section 18 Finance Act 1963, section 18 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 18 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 291 (Power to tender immunity from prosecution), so none of them can safely be read on its own.

When was Section 18 of the Finance Act enacted?

Section 18 of the Finance Act, cited as Finance Act 1963 18, was enacted on 28 Apr 1963 as Act 13 of 1963. 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.