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Section24
The Finance Act, 1964

Amendment of section 106

In force Act 5 of 1964 As on 14 Oct 2026

Act 5 of 1964 Ministry Finance Cited by 1 provision

Section 24 of the Finance Act, 1964 deals with amendment of section 106. 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,".

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]

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Section 24, The Finance Act, 1964 (Act 5 of 1964).

Cross-references

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

Referred to by 1

  1. s. 52 Amendment of Act 18 of 1958

Questions about Section 24

What does Section 24 of the Finance Act deal with?

Section 24 of the Finance Act is headed "Amendment of section 106". 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,".

How do I find court cases under Section 24 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 1964 24, section 24 Finance Act 1964, section 24 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 24 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1964 as Act 5 of 1964. India Code records no commencement date for it. 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.