Amendment of First Schedule
Section 64 of the Finance Act, 1998 deals with amendment of First Schedule. Amendment of First Schedule. 64. In the First Schedule to the Income-tax Act, in rule 5, in clause (a), for the words "any expenditure or allowance", the words "any expenditure or allowance including any amount debited to the profit and loss account either by way of a provision for any tax, dividend
Amendment of First Schedule.
64. In the First Schedule to the Income-tax Act, in rule 5, in clause (a), for the words "any expenditure or allowance", the words "any expenditure or allowance including any amount debited to the profit and loss account either by way of a provision for any tax, dividend, reserve or any other provision as may be prescribed" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989.
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Section 64, The Finance Act, 1998.
Questions about Section 64
What does Section 64 of the Finance Act deal with?
Section 64 of the Finance Act is headed "Amendment of First Schedule". Amendment of First Schedule. 64. In the First Schedule to the Income-tax Act, in rule 5, in clause (a), for the words "any expenditure or allowance", the words "any expenditure or allowance including any amount debited to the profit and loss account either by way of a provision for any tax, dividend
How do I find court cases under Section 64 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 1998 64, section 64 Finance Act 1998, section 64 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 1998. 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
- -. THE SCHEDULE4926 words
- 10. Insertion of new section 33ABA1532 words
- 2. Income-tax1337 words
- 5. Amendment of section 101148 words
- 69. Insertion of new section 23A925 words
- 87. Definitions858 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.