# The Finance Act, 1964, Section 38: Amendment of section 246

- Act: The Finance Act, 1964 (Act 5 of 1964)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1964/section/38/

## Text

Amendment of section 246 38. In section 246 of the Income-tax Act, in clause (o),— (i) for sub-clause (i), the following sub-clauses shall be substituted, namely :— "(i) section 140A, or (ia) section 221, or"; (ii) for sub-clause (v), the following sub-clauses shall be substituted, namely: — "(v) section 273, or "(vi)  section 280R.". [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.

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