Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

AI Brief & Ask
Semantic AI Search

Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government Enacted2004

Finance (No. 2) Act, 2004 Section 64

Amendment of Thirteenth Schedule

~1 min read

https://sooperkanoon.com/act/18832

Bare act section · Research

About this section

Finance (No. 2) Act, 2004 Section 64 is part of Finance (No. 2) Act, 2004 - Amendment of Thirteenth Schedule. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

In the Thirteenth Schedule to the Income-tax Act, with effect from the 1st day of April, 2005,--

(a) for the brackets, words, figures and letters "[See section 80-IC(2)]", the brackets, words, figures and letters "[See sections 80-IB(4) and 80-IC(2)]" shall be substituted;

(b) after Part B, the following Part shall be inserted, namely:--

"PART C

FOR THE STATE OF JAMMU AND KASHMIR

S.No.	Article or thing
1.	Cigarettes/cigars of tobacco, manufactured tobacco and substitutes
2.	Distilled/brewed alcoholic drinks
3.	Aerated branded beverages and their concentrates".

Frequently asked questions

What does Finance (No. 2) Act, 2004 Section 64 provide?

Section Section 64 of the Finance (No. 2) Act, 2004 (Amendment of Thirteenth Schedule) is reproduced on this page as part of the Finance (No. 2) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 2004 Section 64?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 2004 Section 64. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial

See how courts applied this provision

About this section

Section Text

Frequently asked questions

Brief any judgment in 18 sections.