Super profits tax not to be levied from 1st April 1964
Section 55 of the Finance Act, 1964 deals with super profits tax not to be levied from 1st April 1964. Super profits tax not to be levied from 1st April 1964 55.
Super profits tax not to be levied from 1st April 1964
55. Notwithstanding anything contained in the Super Profits Tax Act, 1963 (14 of 1963), super profits tax shall not be charged for any assessment year commencing on or after the 1st day of April, 1964, in respect of the chargeable profits of any company.
[Finance Act, 1964]
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Section 55, 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.
Referred to by 2
Questions about Section 55
What does Section 55 of the Finance Act deal with?
Section 55 of the Finance Act is headed "Super profits tax not to be levied from 1st April 1964". Super profits tax not to be levied from 1st April 1964 55.
How do I find court cases under Section 55 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 55, section 55 Finance Act 1964, section 55 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 55 of the Finance Act, and has it changed?
2 other provisions in this corpus refer 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
- 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.