# The Finance Act, 1964, Section 53: Expenditure-tax to be levied from 1st April, 1964

- Act: The Finance Act, 1964 (Act 5 of 1964)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1964/section/53/

## Text

Expenditure-tax to be levied from 1st April, 1964 53. Notwithstanding anything contained in section 13 of the Finance (No. 2) Act, 1962 (20 of 1962), expenditure-tax shall be charged under the Expenditure-tax Act, 1957 (29 of 1957) for every financial year commencing on or after the 1st day of April, 1964, in respect of the expenditure incurred by an individual or Hindu undivided family. [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.

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