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Section45
The Finance Act, 1967

Certain amendments made in Act 52 of 1963 by Act 17 of 1966 to be given retrospective effect

In force Act 20 of 1967 As on 16 Oct 2026

Act 20 of 1967 Ministry Finance Enacted 05 Aug 1967 Cited by 1 provision

Section 45 of the Finance Act, 1967 deals with certain amendments made in Act 52 of 1963 by Act 17 of 1966 to be given retrospective effect. Certain amendments made in Act 52 of 1963 by Act 17 of 1966 to be given retrospective effect 45. The Act was enacted on 05 Aug 1967.

Certain amendments made in Act 52 of 1963 by Act 17 of 1966 to be given retrospective effect

45. Notwithstanding anything contained in any law for the time being in force or any notification issued thereunder, the amendments made in section"' 32 of the Unit Trust of India Act, 1963 by section 10 of the Unit Trust of India (Amendment) Act, 1966 shall be deemed to have been made with effect from the 1st day of April, 1964.

[Finance (No.

2) Act, 1967]

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Section 45, The Finance Act, 1967 (Act 20 of 1967).

Cross-references

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

Referred to by 1

  1. s. 35 Amendment of Act 18 of 1958

Questions about Section 45

What does Section 45 of the Finance Act deal with?

Section 45 of the Finance Act is headed "Certain amendments made in Act 52 of 1963 by Act 17 of 1966 to be given retrospective effect". Certain amendments made in Act 52 of 1963 by Act 17 of 1966 to be given retrospective effect 45.

How do I find court cases under Section 45 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 1967 45, section 45 Finance Act 1967, section 45 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 45 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 45 of the Finance Act enacted?

Section 45 of the Finance Act, cited as Finance Act 1967 45, was enacted on 05 Aug 1967 as Act 20 of 1967. 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.