# The Finance Act, 1964, Section 24: Amendment of section 106

- Act: The Finance Act, 1964 (Act 5 of 1964)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1964/section/24/

## Text

Amendment of section 106 24. To section 106 of the Income-tax Act, the following proviso shall be added, namely:— "Provided that the period of limitation prescribed by this section shall not apply in a case where the company has made an application to the Board under section 107A,". [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.

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