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        F. Acts / Amendment Acts

        Section 13 - Expenditure Tax Not to be Levied from 1st April, 1962

        Finance (No. 2) Act, 1962

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        Expenditure tax suspension for individuals and Hindu undivided families: tax not charged for applicable financial years under amendment. Section 13 amends the Expenditure Tax Act to provide that expenditure tax shall not be charged for any financial year commencing on or after the specified commencement in respect of expenditure incurred by an individual or a Hindu undivided family.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Expenditure tax suspension for individuals and Hindu undivided families: tax not charged for applicable financial years under amendment.

                                Section 13 amends the Expenditure Tax Act to provide that expenditure tax shall not be charged for any financial year commencing on or after the specified commencement in respect of expenditure incurred by an individual or a Hindu undivided family.


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