Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 1963 amends Income Tax Act Section 291, adding necessity or expediency clause to prevent tax evasion.</h1> Section 291 of the Income Tax Act is amended by the Finance Act, 1963. In subsection (1), the phrase 'it is necessary or expedient so to do' is added after 'the evasion of payment of tax on income.' This amendment clarifies the conditions under which actions may be taken to prevent tax evasion, emphasizing the necessity or expediency of such measures.
TaxTMI 
TaxTMI 
