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Section65
The Finance Act, 2004

Amendment of section 35HA of Act 27 of 1957

In force As on 09 Oct 2026

Ministry Finance Cited by 1 provision

Section 65 of the Finance Act, 2004 deals with amendment of section 35HA of Act 27 of 1957. Wealth-tax Amendment of section 35HA of Act 27 of 1957.

Wealth-tax

Amendment of section 35HA of Act 27 of 1957.

65. In section 35HA of the Wealth-tax Act, 1957, after sub-sec­tion (2), the following sub-section shall be inserted with effect from the 1st day of October, 2004, namely:—

"(3) Where an offence under this Act has been committed by a person, being a company and such offence is punishable with imprisonment and fine, then, without prejudice to the provisions contained in sub-section (1) or sub-section (2), such company shall be punished with fine and every person, referred to in sub-section (1) or the director, manager, secretary or other officer of the company referred to in sub-section (2), shall be liable to be proceeded against and punished in accordance with the provi­sions of this Act.".

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Section 65, The Finance Act, 2004.

Cross-references

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

This section refers to

  1. Wealth-tax Act s. 35HA Offences by companies

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 65

What does Section 65 of the Finance Act deal with?

Section 65 of the Finance Act is headed "Amendment of section 35HA of Act 27 of 1957". Wealth-tax Amendment of section 35HA of Act 27 of 1957.

How do I find court cases under Section 65 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 65, section 65 Finance Act 2004, section 65 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 65 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 35HA (Offences by companies), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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.