Amendment of section 45

Q: When was Section 13 of the Finance Act enacted?

Section 13 of the Finance Act, cited as Finance Act 1966 13, was enacted on 13 May 1966 as Act 13 of 1966. It is in force as at the date shown on this page.

In force Act 13 of 1966 As on 17 Oct 2026

Act 13 of 1966 Ministry Finance Enacted 13 May 1966 Cited by 1 provision

Section 13 of the Finance Act, 1966 deals with amendment of section 45. Amendment of section 45 13. In section 45 of the Income-tax Act, sub-Sections (2), (3) and (4) shall be omitted. The Act was enacted on 13 May 1966.

Amendment of section 45
13. In section 45 of the Income-tax Act, sub-Sections (2), (3) and (4) shall be omitted.
[Finance Act, 1966]
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Section 13, The Finance Act, 1966 (Act 13 of 1966).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 45 Capital gains

Referred to by 1

s. 5 Amendment of section 13

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 45". Amendment of section 45 13. In section 45 of the Income-tax Act, sub-Sections (2), (3) and (4) shall be omitted.

How do I find court cases under Section 13 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 1966 13, section 13 Finance Act 1966, section 13 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 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 45 (Capital gains), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 13 of the Finance Act enacted?

Section 13 of the Finance Act, cited as Finance Act 1966 13, was enacted on 13 May 1966 as Act 13 of 1966. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule3424 words
2. Income-tax1599 words
10. Insertion of new section 35A687 words
30. Substitution of new sections for 280O and 280P634 words
38. Amendment of Act 54 of 1953615 words
41. Amendment of Act 18 of 1958558 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.