Income-tax - Finance Act, 2015

Chapter: III

DIRECT TAXES

Income-tax
Section 3	:	Amendment of section 2
Section 4	:	Amendment of section 6
Section 5	:	Amendment of section 9
Section 6	:	Insertion of new section 9A- Certain activities not to constitute business connection in India
Section 7	:	Amendment of section 10
Section 8	:	Amendment of section 11
Section 9	:	Amendment of section 13
Section 10	:	Amendment of section 32
Section 11	:	Insertion of new section 32AD- Investment in new plant or machinery in notified backward areas in certain States
Section 12	:	Amendment of section 35
Section 13	:	Amendment of section 36
Section 14	:	Amendment of section 47
Section 15	:	Amendment of section 49
Section 16	:	Amendment of section 80C
Section 17	:	Amendment of section 80CCC
Section 18	:	Amendment of section 80CCD
Section 19	:	Amendment of section 80D
Section 20	:	Amendment of section 80DD
Section 21	:	Amendment of section 80DDB
Section 22	:	Amendment of section 80G
Section 23	:	Amendment of section 80JJAA
Section 24	:	Amendment of section 80U
Section 25	:	Amendment of section 92BA
Section 26	:	Amendment of section 95
Section 27	:	Amendment of section 111A
Section 28	:	Amendment of section 115A
Section 29	:	Amendment of section 115ACA
Section 30	:	Amendment of section 115JB
Section 31	:	Amendment of section 115U
Section 32	:	Amendment of section 115UA
Section 33	:	Insertion of new Chapter XII-FB- Tax on income of investment fund and its unit holders
Section 34	:	Amendment of section 132B
Section 35	:	Amendment of section 139
Section 36	:	Substitution of new section for section 151- Sanction for issue of notice
Section 37	:	Amendment of section 153C
Section 38	:	Amendment of section 154
Section 39	:	Amendment of section 156
Section 40	:	Insertion of new section 158AA- Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
Section 41	:	Amendment of section 192
Section 42	:	Insertion of new section 192A-Payment of accumulated balance due to an employee
Section 43	:	Amendment of section 194A
Section 44	:	Amendment of section 194C
Section 45	:	Amendment of section 194-I
Section 46	:	Amendment of section 194LBA
Section 47	:	Insertion of new section 194LBB- Income in respect of units of investment fund
Section 48	:	Amendment of section 194LD
Section 49	:	Amendment of section 195
Section 50	:	Amendment of section 197A
Section 51	:	Amendment of section 200
Section 52	:	Amendment of section 200A
Section 53	:	Amendment of section 203A
Section 54	:	Amendment of section 206C
Section 55	:	Insertion of new section 206CB- Processing of statements of tax collected at source
Section 56	:	Amendment of section 220
Section 57	:	Amendment of section 234B
Section 58	:	Amendment of section 245A
Section 59	:	Amendment of section 245D
Section 60	:	Amendment of section 245H
Section 61	:	Amendment of section 245HA
Section 62	:	Amendment of section 245K
Section 63	:	Amendment of section 245O
Section 64	:	Amendment of section 246A
Section 65	:	Amendment of section 253
Section 66	:	Amendment of section 255
Section 67	:	Amendment of section 263
Section 68	:	Substitution of new section for section 269SS- Mode of taking or accepting certain loans, deposits and specified sum
Section 69	:	Amendment of section 269T
Section 70	:	Amendment of section 271
Section 71	:	Amendment of section 271D
Section 72	:	Amendment of section 271E
Section 73	:	Insertion of new section 271FAB- Penalty for failure to furnish statement or information or document by an eligible investment fund
Section 74	:	Insertion of new section 271GA- Penalty for failure to furnish information or document under section 285A
Section 75	:	Insertion of new section 271-I- Penalty for failure to furnish information or furnishing inaccurate information under section 195
Section 76	:	Amendment of section 272A
Section 77	:	Amendment of section 273B
Section 78	:	Insertion of new section 285A- Furnishing of information or documents by an Indian concern in certain cases
Section 79	:	Amendment of section 288
Section 80	:	Amendment of section 295