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The Finance Act, 1964

Amendment of section 37

In force Act 5 of 1964 As on 14 Oct 2026

Act 5 of 1964 Ministry Finance Cited by 1 provision

Section 9 of the Finance Act, 1964 deals with amendment of section 37. Amendment of section 37 9. In section 37 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely: — "(3) Notwithstanding anything contained in sub-section (1) any expenditure incurred by an assessee after the 31st day of March, 1964 on advertisement or on ma

Amendment of section 37

9. In section 37 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely: —

"(3) Notwithstanding anything contained in sub-section (1) any expenditure incurred by an assessee after the 31st day of March, 1964 on advertisement or on maintenance of any resi dential accommodation including any accommodation in the nature of a guest house or in connection with travelling by an employee or any other person (including hotel expenses for allowances paid in connection with such travelling) shall be allowed only to the extent, and subject to such conditions, if any, as may be prescribed.".

[Finance Act, 1964]

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Section 9, 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.

This section refers to

  1. s. 37 Amendment of section 156
  2. Income-tax Act s. 37 General

Referred to by 1

  1. s. 5 Amendment of Section 9

Questions about Section 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of section 37". Amendment of section 37 9. In section 37 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely: — "(3) Notwithstanding anything contained in sub-section (1) any expenditure incurred by an assessee after the 31st day of March, 1964 on advertisement or on ma

How do I find court cases under Section 9 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 9, section 9 Finance Act 1964, section 9 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 9 of the Finance Act, and has it changed?

Its own text turns on section 37 (Amendment of section 156), Income-tax Act 37 (General), 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.