Section15
The Finance Act, 1965

Amendment of section 280N

In force Act 15 of 1965 As on 16 Oct 2026

Act 15 of 1965 Ministry Finance

Section 15 of the Finance Act, 1965 deals with amendment of section 280N. Amendment of section 280N 15. In section 280N of the Income-tax Act, for the words "adjusted or otherwise dealt with in such manner as may be provided", the following shall be substituted, namely:— "refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be

Amendment of section 280N

15. In section 280N of the Income-tax Act, for the words "adjusted or otherwise dealt with in such manner as may be provided", the following shall be substituted, namely:—

"refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be specified".

[Finance (No.

2) Act, 1965]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 15, The Finance Act, 1965 (Act 15 of 1965).

Questions about Section 15

What does Section 15 of the Finance Act deal with?

Section 15 of the Finance Act is headed "Amendment of section 280N". Amendment of section 280N 15. In section 280N of the Income-tax Act, for the words "adjusted or otherwise dealt with in such manner as may be provided", the following shall be substituted, namely:— "refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be

How do I find court cases under Section 15 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 1965 15, section 15 Finance Act 1965, section 15 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 1965 as Act 15 of 1965. 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.