# The Finance Act, 1964, Section 27: Amendment of section 109

- Act: The Finance Act, 1964 (Act 5 of 1964)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1964/section/27/

## Text

Amendment of section 109 27. In section 109 of the Income-tax Act,— (a) for the words and figures "For the purposes of sections 104 and 105", the words, figures and letter "For the purposes of sections 104, 105 and 107A" shall be substituted; (b) in clause (iii)— (i) sub-clause (2) shall be omitted; (ii) in sub-clause (3), for the words "in any of the activities specified in the preceding clause", the words "in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power" shall be substituted. [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.