# The Finance Act, 2004, Section 64: Amendment of Thirteenth Schedule

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/64/

## Text

Amendment of Thirteenth Schedule. 64. In the Thirteenth Schedule to the Income-tax Act, with effect from the 1st day of April, 2005,— (a ) for the brackets, words, figures and letters "[See  section 80-IC(2)]", the brackets, words, figures and letters "[See sections 80-IB(4) and 80-IC(2)]" shall be substituted; (b ) after Part B, the following Part shall be inserted, namely:— "PART C FOR THE STATE OF JAMMU AND KASHMIR S.No. | Article or thing 1. | Cigarettes/cigars of tobacco, manufactured tobacco and substitutes 2. | Distilled/brewed alcoholic drinks 3. | Aerated branded beverages and their concentrates". © Copyright. Taxmann Publications Pvt. Ltd.

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