EXPENDITURE-TAX TO BE LEVIED FROM 1ST APRIL, 1964 - Notwithstanding anything contained insection 13 of the Finance
No. 2) Act, 1962-expenditure-tax shall be charged underthe Expenditure-tax Act, 1957, for every financial year commencing on or after the 1st day of April, 1964, in respect of the expenditure incurred by an individual or Hindu undivided family.