Act5
Enacted 1964

The Finance Act, 1964

In force 57 sections Finance

An Act to give effect to the financial proposals of the Central Government for the financial year 1964-1965.

Act 5 of 1964 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1964

What this Act covers

The Finance Act for 1964. Its First Schedule carries the rates of income-tax for the year; the rest amends the Income-tax Act and the other fiscal statutes. The rate of tax for a year is fixed here and not in the Income-tax Act.

Sections

Type to filter. 57 sections.

  1. 1Short title and commencement
  2. 2Income-tax and super-tax
  3. 3Annuity deposit
  4. 4Amendment of section 2
  5. 5Amendment of Section 9
  6. 6Amendment of section 10
  7. 7Amendment of section 28
  8. 8Amendment of section 33
  9. 9Amendment of section 37
  10. 10Amendment of section 40
  11. 11Insertion of new section 44A
  12. 12Amendment of section 45
  13. 13Amendment of section 52
  14. 14Amendment of section 55
  15. 15Amendment of section 66
  16. 16Insertion of new section 69A
  17. 17Amendment of section 86
  18. 18Amendment of section 87
  19. 19Insertion of new section 87A
  20. 20Amendment of section 91
  21. 21Amendment of section 99
  22. 22Insertion of new sections 99A and 99B
  23. 23Amendment of section 104
  24. 24Amendment of section 106
  25. 25Amendment of section 107
  26. 26Insertion of new section 107A
  27. 27Amendment of section 109
  28. 28Amendment of section 114
  29. 29Amendment of section 115
  30. 30Substitution of new section for section 132
  31. 31Insertion of new section 133A
  32. 32Omission of section 13
  33. 33Substitution of new section for section 138
  34. 34Insertion of new section 140A
  35. 35Omission of section 141A
  36. 36Amendment of section 209
  37. 37Amendment of section 156
  38. 38Amendment of section 246
  39. 39Amendment of section 254
  40. 40Amendment of section 271
  41. 41Amendment of section 277
  42. 42Amendment of section 278
  43. 43Amendment of section 280
  44. 44Insertion of new Chapter
  45. 45Substitution of new section for section 287
  46. 46Amendment of section 293
  47. 47Amendment of section 295
  48. 48Omission of the Fifth Schedule
  49. 50Amendment of Act 27 of 1957
  50. 51Amendment of Act 29 of 1957
  51. 52Amendment of Act 18 of 1958
  52. 53Expenditure-tax to be levied from 1st April, 1964
  53. 54Amendment of Act 13 of 1963
  54. 55Super profits tax not to be levied from 1st April 1964
  55. 65Amendment of Act 20 of 1963
  56. First ScheduleFirst Schedule
  57. Second ScheduleSecond Schedule

Related Acts

Provenance. 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.

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. Every one of the 57 sections of this Act has its own page. This page is not a substitute for legal advice.