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Section64
The Finance Act, 2004

Amendment of Thirteenth Schedule

In force As on 08 Oct 2026

Ministry Finance

Section 64 of the Finance Act, 2004 deals with amendment of Thirteenth Schedule. 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 s

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".

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Section 64, The Finance Act, 2004.

Questions about Section 64

What does Section 64 of the Finance Act deal with?

Section 64 of the Finance Act is headed "Amendment of Thirteenth Schedule". 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 s

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 2004 64, section 64 Finance Act 2004, 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 2004. 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.