DIRECT TAXES - Finance (No. 2) Act, 2014

Chapter: III
DIRECT TAXES
Section 3	:	Amendment of section 2
Section 4	:	Substitution of new authorities
Section 5	:	Amendment of section 10
Section 6	:	Amendment of section 10AA
Section 7	:	Amendment of section 11
Section 8	:	Amendment of section 12A
Section 9	:	Amendment of section 12AA
Section 10	:	Amendment of section 24
Section 11	:	Amendment of section 32AC
Section 12	:	Amendment of section 35AD
Section 13	:	Amendment of section 37
Section 14	:	Amendment of section 40
Section 15	:	Amendment of section 43
Section 16	:	Amendment of section 44AE
Section 17	:	Amendment of section 45
Section 18	:	Amendment of section 47
Section 19	:	Amendment of section 48
Section 20	:	Amendment of section 49
Section 21	:	Amendment of section 51
Section 22	:	Amendment of section 54
Section 23	:	Amendment of section 54EC
Section 24	:	Amendment of section 54F
Section 25	:	Amendment of section 56
Section 26	:	Amendment of section 73
Section 27	:	Amendment of section 80C
Section 28	:	Amendment of section 80CCD
Section 29	:	Amendment of section 80CCE
Section 30	:	Amendment of section 80-IA
Section 31	:	Amendment of section 92B
Section 32	:	Amendment of section 92C
Section 33	:	Amendment of section 92CC
Section 34	:	Amendment of section 111A
Section 35	:	Amendment of section 112
Section 36	:	Amendment of section 115A
Section 37	:	Amendment of section 115BBC
Section 38	:	Amendment of section 115BBD
Section 39	:	Amendment of section 115JC
Section 40	:	Amendment of section 115JEE
Section 41	:	Amendment of section 115-O
Section 42	:	Amendment of section 115R
Section 43	:	Amendment of section 115TA
Section 44	:	Insertion of new Chapter XII-FA
Section 45	:	Amendment of section 116
Section 46	:	Amendment of section 119
Section 47	:	Amendment of section 133A
Section 48	:	Insertion of new section 133C -Power to call for information by prescribed income-tax authority
Section 49	:	Amendment of section 139
Section 50	:	Amendment of section 140
Section 51	:	Substitution of new section for section 142A- Estimation of value of assets by Valuation Officer
Section 52	:	Amendment of section 145
Section 53	:	Amendment of section 153
Section 54	:	Amendment of section 153B
Section 55	:	Amendment of section 153C
Section 56	:	Amendment of section 194A
Section 57	:	Insertion of new section 194DA - Payment in respect of life insurance policy
Section 58	:	Insertion of new section 194LBA - Certain income from units of a business trust
Section 59	:	Amendment of section 194LC
Section 60	:	Amendment of section 200
Section 61	:	Amendment of section 200A
Section 62	:	Amendment of section 201
Section 63	:	Amendment of section 206AA
Section 64	:	Amendment of section 220
Section 65	:	Amendment of section 245A
Section 66	:	Amendment of section 245N
Section 67	:	Amendment of section 245-O
Section 68	:	Amendment of section 269SS
Section 69	:	Amendment of section 269T
Section 70	:	Amendment of section 271FA
Section 71	:	Insertion of new section 271FAA- Penalty for furnishing inaccurate statement of financial transaction or reportable account
Section 72	:	Amendment of section 271G
Section 73	:	Amendment of section 271H
Section 74	:	Amendment of section 276D
Section 75	:	Amendment of section 281B
Section 76	:	Substitution of new section for section 285BA- Obligation to furnish statement of financial transaction or reportable account
Section 77	:	Amendment of Act 27 of 1957