Income-tax - Finance Act, 2013

Chapter: III

DIRECT TAXES

Part: I
Income-tax
Section 3	:	Amendment of section 2.
Section 4	:	Substitution of reference of certain expression by other expression.
Section 5	:	Amendment of section 10.
Section 6	:	Insertion of new section 32AC.
Section 7	:	Amendment of section 36.
Section 8	:	Amendment of section 40.
Section 9	:	Amendment of section 43.
Section 10	:	Insertion of new section 43CA.
Section 11	:	Amendment of section 56.
Section 12	:	Amendment of section 80C.
Section 13	:	Amendment of section 80CCG.
Section 14	:	Amendment of section 80D.
Section 15	:	Insertion of new section 80EE.
Section 16	:	Amendment of section 80G.
Section 17	:	Amendment of section 80GGB.
Section 18	:	Amendment of section 80GGC.
Section 19	:	Amendment of section 80-IA.
Section 20	:	Amendment of section 80JJAA.
Section 21	:	Amendment of section 87.
Section 22	:	Insertion of new section 87A.
Section 23	:	Amendment of section 90.
Section 24	:	Amendment of section 90A.
Section 25	:	Omission of Chapter X-A relating to General Anti-Avoidance Rule.
Section 26	:	Insertion of new Chapter X-A.
Section 27	:	Amendment of section 115A.
Section 28	:	Amendment of section 115AD.
Section 29	:	Amendment of section 115BBD.
Section 30	:	Amendment of section 115-O.
Section 31	:	Insertion of new Chapter XII-DA.
Section 32	:	Amendment of section 115R.
Section 33	:	Insertion of new Chapter XII-EA.
Section 34	:	Amendment of section 132B.
Section 35	:	Amendment of section 138.
Section 36	:	Amendment of section 139.
Section 37	:	Amendment of section 142.
Section 38	:	Omission of section 144BA.
Section 39	:	Insertion of new section 144BA.
Section 40	:	Amendment of section 144C.
Section 41	:	Amendment of section 153.
Section 42	:	Amendment of section 153B.
Section 43	:	Amendment of section 153D.
Section 44	:	Amendment of section 167C.
Section 45	:	Amendment of section 179.
Section 46	:	Insertion of new section 194-IA.
Section 47	:	Insertion of new section 194LD.
Section 48	:	Amendment of section 195.
Section 49	:	Amendment of section 196D.
Section 50	:	Amendment of section 204.
Section 51	:	Amendment of section 206AA.
Section 52	:	Amendment of section 206C.
Section 53	:	Amendment of section 245N.
Section 54	:	Amendment of section 245R.
Section 55	:	Amendment of section 246A.
Section 56	:	Amendment of section 252.
Section 57	:	Amendment of section 253.
Section 58	:	Substitution of new section for section 271FA.
Section 59	:	Amendment of section 295.
Section 60	:	Amendment of Fourth Schedule.