Expenditure-tax to be levied from 1st April, 1964
Section 53 of the Finance Act, 1964 deals with expenditure-tax to be levied from 1st April, 1964. Expenditure-tax to be levied from 1st April, 1964 53.
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]
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Section 53, The Finance Act, 1964 (Act 5 of 1964).
Cross-references
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Questions about Section 53
What does Section 53 of the Finance Act deal with?
Section 53 of the Finance Act is headed "Expenditure-tax to be levied from 1st April, 1964". Expenditure-tax to be levied from 1st April, 1964 53.
How do I find court cases under Section 53 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 53, section 53 Finance Act 1964, section 53 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 53 of the Finance Act, and has it changed?
Its own text turns on section 13 (Amendment of section 52), so none of them can safely be read on its own.
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
- First Schedule. First Schedule5142 words
- 44. Insertion of new Chapter4282 words
- 2. Income-tax and super-tax1285 words
- 52. Amendment of Act 18 of 19581055 words
- 51. Amendment of Act 29 of 1957796 words
- 30. Substitution of new section for section 132712 words
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.