Section36
The Finance Act, 1964

Amendment of section 209

In force Act 5 of 1964 As on 14 Oct 2026

Act 5 of 1964 Ministry Finance Cited by 1 provision

Section 36 of the Finance Act, 1964 deals with amendment of section 209. Amendment of section 209 36. In section 156 of the Income-tax Act, after the words "any other sum", the brackets, words, figures and letter "(including annuity deposit referred to in Chapter XXIIA)" shall be inserted.

Amendment of section 209

36. In section 156 of the Income-tax Act, after the words "any other sum", the brackets, words, figures and letter "(including annuity deposit referred to in Chapter XXIIA)" shall be inserted.

[Finance Act, 1964]

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Section 36, 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.

Questions about Section 36

What does Section 36 of the Finance Act deal with?

Section 36 of the Finance Act is headed "Amendment of section 209". Amendment of section 209 36. In section 156 of the Income-tax Act, after the words "any other sum", the brackets, words, figures and letter "(including annuity deposit referred to in Chapter XXIIA)" shall be inserted.

How do I find court cases under Section 36 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 36, section 36 Finance Act 1964, section 36 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 36 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 156 (Notice of demand), so none of them can safely be read on its own. 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.