https://www.taxtmi.com/acts?id=45737 The Finance Act, 1964 inserts sub-section (3) into section 37 of the Income-tax Act, providing that expenditure incurred after 31 March 1964 on advertisement, maintenance of residential accommodation (including guest houses), and travelling (including hotel expenses for allowances) shall be allowed only to the extent, and subject to such conditions, as may be prescribed. en-us Mon, 02 Dec 2024 17:28:44 +0530 Mon, 02 Dec 2024 17:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45737 The Finance Act, 1964 inserts sub-section (3) into section 37 of the Income-tax Act, providing that expenditure incurred after 31 March 1964 on advertisement, maintenance of residential accommodation (including guest houses), and travelling (including hotel expenses for allowances) shall be allowed only to the extent, and subject to such conditions, as may be prescribed. Act-Rules F. Acts / Amendment Acts Mon, 02 Dec 2024 17:28:44 +0530 https://www.taxtmi.com/acts?id=45737