Expenditure-tax amendments expand deductible items, impose public disclosure limits, and revise tiered tax rates. The Finance Act, 1964 amends the Expenditure-tax Act, 1957 by altering deductible items and exclusions, substituting clause (g) of section 5 to allow purchase-of-books expenditure, adding to clause (j) a requirement that donors be chargeable to gift-tax or deposit four percent of the gift's value as expenditure-tax, and omitting various clauses. Section 6 is restructured to allow a four-fifths deduction of specified capital expenditure with the remaining one-fifth spread over four subsequent years. Section 38 is omitted and replaced by new sections 38A and 38B permitting publication and controlled disclosure of assessee information; section 39 and the Schedule are also amended to add wording and set tiered rates.