Finance Act, 2010

Chapter: I
Preliminary
Section 1	:	Short Title and Commencement
Chapter: II
Rates of Income Tax
Section 2	:	RATES OF INCOME-TAX
Chapter: III
DIRECT TAXES
Part: 1
Income Tax
Section 3	:	Amendment of section 2
Section 4	:	Amendment of section 9
Section 5	:	Amendment of section 10
Section 6	:	Amendment of section 10AA
Section 7	:	Amendment of section 12AA
Section 8	:	Amendment of section 32
Section 9	:	Amendment of section 35
Section 10	:	Amendment of section 35AD
Section 11	:	Amendment of section 35DDA
Section 12	:	Amendment of section 40
Section 13	:	Amendment of section 43
Section 14	:	Amendment of section 44AB
Section 15	:	Amendment of section 44AD
Section 16	:	Amendment of section 44BB
Section 17	:	Amendment of section 44DA
Section 18	:	Amendment of section 47
Section 19	:	Amendment of section 47A
Section 20	:	Amendment of section 49
Section 21	:	Amendment of section 56
Section 22	:	Amendment of section 72A
Section 23	:	Amendment of section 80A
Section 24	:	Insertion of new section 80CCF
Section 25	:	Amendment of section 80D
Section 26	:	Amendment of section 80GGA
Section 27	:	Amendment of section 80-IB
Section 28	:	Amendment of section 80-ID
Section 29	:	Amendment of section 115JAA
Section 30	:	Amendment of section 115JB
Section 31	:	Amendment of section 115WE
Section 32	:	Amendment of section 139
Section 33	:	Amendment of section 142A
Section 34	:	Amendment of section 143
Section 35	:	Amendment of section 194B
Section 36	:	Amendment of section 194BB
Section 37	:	Amendment of section 194C
Section 38	:	Amendment of section 194D
Section 39	:	Amendment of section 194H
Section 40	:	Amendment of section 194-I
Section 41	:	Amendment of section 194J
Section 42	:	Amendment of section 201
Section 43	:	Amendment of section 203
Section 44	:	Amendment of section 206C
Section 45	:	Amendment of section 245A
Section 46	:	Amendment of section 245C
Section 47	:	Amendment of section 245D
Section 48	:	Amendment of section 256
Section 49	:	Amendment of section 260A
Section 50	:	Amendment of section 271B
Section 51	:	Amendment of section 282B
Section 52	:	Amendment of First Schedule
Part: 2
Wealth Tax
Section 53	:	Amendment of section 22A
Section 54	:	Amendment of section 22D
Section 55	:	Amendment of section 27
Section 56	:	Amendment of section 27A
Chapter: IV
INDIRECT TAXES
Part: 1
Customs
Section 57	:	Amendment of section 127B
Section 58	:	Amendment of section 127C
Section 59	:	Amendment of section127L
Section 60	:	Amendment of notification sissued under sub-section (1) of section 25 of the Customs Act
Section 61	:	Amendment of section 3
Section 62	:	Amendment of First Schedule
Section 63	:	Amendment of the Second Schedule.
Part: 2
Excise
Section 64	:	Amendment of section 11A
Section 65	:	Amendment of section 32E
Section 66	:	Amendment of section 32F
Section 67	:	Amendment of section 32-O
Section 68	:	Amendment of section 37
Section 69	:	Amendment of Central Excise Rules, 1944 by insertion of new rule 57CCC
Section 70	:	Amendment of rule 57AD of Central Excise Rules, 1944
Section 71	:	Amendment of rule 6 of CENVAT Credit Rules, 2001
Section 72	:	Amendment of rule 6 of CENVAT Credit Rules, 2002
Section 73	:	Amendment of rule 6 of CENVAT Credit Rules, 2004
Section 74	:	Amendment of notification issued under rule 5 of the CENVAT Credit Rules, 2004
Section 75	:	Amendment of First Schedule to Act 5 of 1986
Chapter: V
Service Tax
Section 76	:	Amendment of Act 32 of 1994
Section 77	:	Validation of action taken under subclause (zzzz) of clause (105) of section 65
Chapter: VI
Cental Sales Tax
Section 78	:	Amendment of section 6A
Section 79	:	Insertion of new ChapterVA
Section 80	:	Amendment of section 20
Section 81	:	Amendment of section 22
Section 82	:	Amendment of section 25
Chapter: VII
Clean Environment Cess
Section 83	:	Clean Environment Cess
Section 84	:	Power of Central Government to make rules
Chapter: VIII
Miscellaneous
Section 85	:	Amendment of section 3 of Act 16 of 1955
Section 86	:	Amendment of Act 14 of 2001
Section 87	:	Amendment of Finance Act, 2005 (Act 18 of 2005)
Schedules
sch-01	:	THE FIRST SCHEDULE - (See section 2)
sch-02	:	THE SECOND SCHEDULE [See section 60(1)]
sch-03	:	THE THIRD SCHEDULE - (See section 62)
sch-04	:	THE FOURTH SCHEDULE - [See section 68(1)]
sch-05	:	THE FIFTH SCHEDULE - [See section 69(1)]
sch-06	:	THE SIXTH SCHEDULE - [See section 70(1)]
sch-07	:	THE SEVENTH SCHEDULE - [See section 71(1)]
sch-08	:	THE EIGHTH SCHEDULE - [See section 72(1)]
sch-09	:	THE NINTH SCHEDULE - (See section 74)
sch-10	:	THE TENTH SCHEDULE - [See section 83(3) and (5)]
sch-11	:	THE ELEVENTH SCHEDULE - (See section 85)
sch-12	:	THE TWELFTH SCHEDULE - (See section 86)
Statements - Notes - Memorandum
Memo	:	Memorandum Part-I (Income-tax)
Memo	:	Memorandum Part-II (Cen.excise & Cus.)
Memo	:	Memorandum Part-III (Service Tax)
Memo	:	MEMORANDUM REGARDING DELEGATED LEGISLATION
Notes	:	Notes on clauses - Excise
Notes	:	Notes on clauses - Income-tax
Notes	:	Notes on clauses - Service Tax
Notes	:	Notes on clauses - Wealth-tax
Notes	:	Notes on clauses - Customs
Notes	:	Notes on clauses - Excise Tariff
Notes	:	Notes on clauses - Central Sales Tax
Notes	:	Notes on clauses - Clean Energy Cess
Notes	:	Notes on clauses - Customs Tariff
Notes	:	Notes on clauses - Miscellaneous
Statements	:	STATEMENT OF OBJECTS AND REASONS