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TypeBare Act JurisdictionCentral Government

Finance Act 1965 Section 45

Amendment of Section 193

~1 min read
https://sooperkanoon.com/act/49602

Bare act section · Research

About this section

Finance Act 1965 Section 45 is part of Finance Act 1965 - Amendment of Section 193. 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.

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Section Text

In section 193 of the Income tax Act,

(a) the words "and super tax" shall be omitted;

(b) the following Explanation shall be inserted at the end, namely :

Explanation : In this section, and in sections 194, 195 and 197, the expression "rates in force" means the rate or rates specified for the purpose of deduction by the Finance Act of the year in which such deduction is required to be made..

Frequently asked questions

What does Finance Act 1965 Section 45 provide?

Section Section 45 of the Finance Act 1965 (Amendment of Section 193) is reproduced on this page as part of the Finance Act 1965. 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 Act 1965 Section 45?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1965 Section 45. 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.

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