Chapter: III |
DIRECT TAXES - Income-tax |
Clause 3
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Amendment of section 2.
Clause 3 of the Bill seeks to amend section 2 of the Income-tax Act relating to definitions. Clause ( 19AA ) of the said sec....
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Clause 4
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Amendment of section 9.
Clause 4 of the Bill seeks to amend section 9 of the Income-tax Act relating to income deemed to accrue or arise in India. S....
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Clause 5
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Amendment of section 9A.
Clause 5 of the Bill seeks to amend section 9A of the Incometax Act relating to certain activities not to constitute busines....
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Clause 6
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Amendment of section 10.
Clause 6 of the Bill seeks to amend section 10 of the Income tax Act relating to incomes not included in total income. It is....
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Clause 7
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Amendment of section 12AA.
Clause 7 of the Bill seeks to amend section 12AA of the Incometax Act relating to procedure for registration. Sub-clause ( a....
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Clause 8
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Amendment of section 13A.
Clause 8 of the Bill seeks to amend section 13A of the Incometax Act relating to special provision relating to the incomes o....
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Clause 9
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Amendment of section 35AD.
Clause 9 of the Bill seeks to amend section 35AD of the Incometax Act relating to deduction in respect of expenditure on spe....
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Clause 10
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Amendment of section 40.
Clause 10 of the Bill seeks to amend section 40 of the Income tax Act relating to amounts not deductible. Sub-clause ( i ) o....
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Clause 11
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Amendment of section 40A.
Clause 11 of the Bill seeks to amend section 40A of the Incometax Act relating to expenses or payments not deductible in cer....
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Clause 12
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Amendment of section 43.
Clause 12 of the Bill seeks to amend section 43 of the Incometax Act relating to definitions of certain terms relevant to in....
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Clause 13
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Amendment of section 43B.
Clause 13 of the Bill seeks to amend section 43B of the Incometax Act relating to certain deductions to be only on actual pa....
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Clause 14
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Amendment of section 43CA.
Clause 14 of the Bill seeks to amend section 43CA of the Incometax Act relating to special provision for value of considerat....
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Clause 15
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Amendment of section 43D.
Clause 15 of the Bill seeks to amend section 43D of the Incometax Act relating to special provision in case of income of pub....
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Clause 16
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Amendment of section 44AD.
Clause 16 of the Bill seeks to amend section 44AD of the Incometax Act relating to special provision for computing profits a....
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Clause 17
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Amendment of section 47.
Clause 17 of the Bill seeks to amend section 47 of the Incometax Act relating to transactions not regarded as transfer. The ....
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Clause 18
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Amendment of section 50C.
Clause 18 of the Bill seeks to amend section 50C of the Incometax Act relating to special provision for full value of consid....
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Clause 19
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Amendment of section 50CA.
Clause 19 of the Bill seeks to amend section 50CA of the Incometax Act relating to special provision for full value of consi....
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Clause 20
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Amendment of section 54GB.
Clause 20 of the Bill seeks to amend section 54GB of the Income-tax Act relating to capital gain on transfer of residential ....
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Clause 21
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Amendment of section 56.
Clause 21 of the Bill seeks to amend section 56 of the Incometax Act relating to income from other sources. Clause ( viib ) ....
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Clause 22
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Substitution of section 79.
Clause 22 of the Bill seeks to substitute section 79 of the Incometax Act relating to carry forward and set off of losses in....
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Clause 23
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Amendment of section 80C.
Clause 23 of the Bill seeks to amend section 80C of the Incometax Act relating to deduction in respect of life insurance pre....
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Clause 24
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Amendment of section 80CCD.
Clause 24 of the Bill seeks to amend section 80CCD of the Income-tax Act relating to deduction in respect of contribution to....
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Clause 25
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Insertion of new sections 80EEA and 80EEB.
Clause 25 of of the Bill seeks to insert a new sections 80EEA and 80EEB in the Income-tax Act relating to deduction in respe....
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Clause 26
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Amendment of section 80-IBA.
Clause 26 of the Bill seeks to amend section 80-IBA of the Income-tax Act relating to deductions in respect of profits and g....
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Clause 27
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Amendment of section 80JJAA.
Clause 27 of the Bill seeks to amend section 80JJAA of the Income-tax Act relating to deduction in respect of employment of ....
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Clause 28
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Amendment of section 80LA.
Clause 28 of the Bill seeks to amend section 80LA of the Incometax Act relating to deductions in respect of certain incomes ....
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Clause 29
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Amendment of section 92CD.
Clause 29 of the Bill seeks to amend section 92CD of the Income-tax Act relating to effect to advance pricing agreement. Sub....
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Clause 30
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Amendment of section 92CE.
Clause 30 of the Bill seeks to amend section 92CE of the Incometax Act relating to secondary adjustment in certain cases. Su....
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Clause 31
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Substitution of section 92D.
Clause 31 of the Bill seeks to substitute section 92D of the Income-tax Act relating to maintenance and keeping of informati....
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Clause 32
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Amendment of section 111A.
Clause 32 of the Bill seeks to amend section 111A of the Incometax Act relating to tax on short-term capital gains in certai....
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Clause 33
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Amendment of section 115A.
Clause 33 of the Bill seeks to amend section 115A of the Incometax Act relating to tax on dividends, royalty and technical s....
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Clause 34
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Amendment of section 115JB.
Clause 34 of the Bill seeks to amend section 115JB of the Income-tax Act relating to special provision for payment of tax by....
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Clause 35
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Amendment of section 115-O.
Clause 35 of the Bill seeks to amend section 115-O of the Income-tax Act relating to tax on distributed profits of domestic ....
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Clause 36
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Amendment of section 115QA.
Clause 36 of the Bill seeks to amend section 115QA of the Income-tax Act relating to tax on distributed income to shareholde....
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Clause 37
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Amendment of section 115R.
Clause 37 of the Bill seeks to amend section 115R of the Income tax Act relating to tax on distributed income to unit holder....
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Clause 38
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Amendment of section 115UB.
Clause 38 of the Bill seeks to amend section 115UB of the Income-tax Act relating to tax on income of investment fund and it....
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Clause 39
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Amendment of section 139.
Clause 39 of the Bill seeks to amend section 139 of the Incometax Act relating to return of income. Sub-section ( 1 ) of the....
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Clause 40
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Amendment of section 139A.
Clause 40 of the Bill seeks to amend section 139A of the Incometax Act relating to permanent account number. Sub-section ( 1....
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Clause 41
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Amendment of section 139AA.
Clause 41 of the Bill seeks to amend section 139AA of the Income-tax Act relating to quoting of Aadhaar number. Proviso to s....
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Clause 42
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Amendment of section 140A.
Clause 42 of the Bill seeks to amend section 140A of the Income-tax Act relating to self-assessment. The said section 140A, ....
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Clause 43
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Amendment of section 143.
Clause 43 of the Bill seeks to amend section 143 of the Income tax Act relating to Assessment. Sub-section ( 1 ) of the said....
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Clause 44
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Amendment of section 194DA.
Clause 44 of the Bill seeks to amend section 194DA of the Income-tax Act relating to payment in respect of life insurance po....
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Clause 45
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Amendment of section 194-IA.
Clause 45 of the Bill seeks to amend section 194-IA of the Income-tax Act relating to payment on transfer of certain immovab....
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Clause 46
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Insertion of new sections 194M and 194N.
Clause 46 of the Bill seeks to insert new sections 194M relating to payment of certain sums by certain individuals or Hindu ....
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Clause 47
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Amendment of section 195.
Clause 47 of the Bill seeks to amend section 195 of the Incometax Act relating to other sums. Sub-section ( 2 ) of the said ....
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Clause 48
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Amendment of section 197.
Clause 48 of the Bill seeks to amend section 197 of the Incometax Act relating to certificate for deduction at lower rate. I....
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Clause 48A
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Amendment of Section 198
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Clause 49
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Amendment of section 201.
Clause 49 of the Bill seeks to amend section 201 of the Income tax relating to consequences of failure to deduct or pay. The....
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Clause 50
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Substitution of section 206A.
Clause 50 of the Bill seeks to substitute section 206A of the Income-tax Act relating furnishing of quarterly return in resp....
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Clause 51
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Amendment of section 228A.
Clause 51 of the Bill seeks to amend section 228A of the Income tax Act relating to recovery of tax in pursuance of agreemen....
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Clause 52
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Amendment of section 234A.
Clause 52 of the Bill seeks to amend section 234A of the Income tax Act relating to interest for defaults in furnishing retu....
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Clause 53
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Amendment of section 234B.
Clause 53 of the Bill seeks to amend section 234B of the Income tax Act relating to interest for defaults in payment of adva....
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Clause 54
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Amendment of section 234C.
Clause 54 of the Bill seeks to amend section 234C of the Income tax Act relating to interest for deferment of advance tax. T....
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Clause 55
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Amendment of section 239.
Clause 55 of the Bill seeks to amend section 239 of the Incometax Act relating to form of claim for refund and limitation. S....
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Clause 56
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Amendment of section 246A.
Clause 56 of the Bill seeks to amend section 246A of the Incometax Act relating to appealable orders before Commissioner (Ap....
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Clause 57
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Amendment of section 269SS.
Clause 57 of the Bill seeks to amend section 269SS of the Income-tax Act relating to mode of taking or accepting certain loa....
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Clause 58
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Amendment of section 269ST.
Clause 58 of the Bill seeks to amend section 269ST of the Income-tax Act relating to mode of undertaking transactions. The s....
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Clause 59
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Insertion of new section 269SU.
Clause 59 of the Bill seeks to insert a new section 269SU of the Income-tax Act relating to acceptance of payment through pr....
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Clause 60
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Amendment of section 269T.
Clause 60 of the Bill seeks to amend section 269T of the Incometax Act relating to mode of repayment of certain loans or dep....
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Clause 61
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Amendment of section 270A.
Clause 61 of the Bill seeks to amend section 270A of the Incometax Act relating to penalty for under-reporting and misreport....
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Clause 62
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Insertion of new section 271DB.
Clause 62 of the Bill seeks to insert a new section 271DB of the Income-tax Act relating to penalty for failure to comply wi....
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Clause 63
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Amendment of section 271FAA.
Clause 63 of the Bill seeks to amend section 271FAA of the Income-tax Act relating to penalty for furnishing inaccurate stat....
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Clause 64
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Amendment of section 272B.
Clause 64 of the Bill seeks to amend section 272B of the Income tax Act relating to penalty for failure to comply with the p....
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Clause 65
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Amendment of section 276CC.
Clause 65 of the Bill seeks to amend section 276CC of the Income-tax Act relating to failure to furnish returns of income. T....
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Clause 66
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Amendment of section 285BA.
Clause 66 of the Bill seeks to amend section 285BA of the Income-tax Act relating to obligation to furnish statement of fina....
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Clause 67
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Amendment of section 286.
Clause 67 of the Bill seeks to amend section 286 of the Incometax Act relating to furnishing of report in respect of interna....
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Clause 68
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Amendment of rule 68B of Second Schedule.
Clause 68 of the Bill seeks to amend rule 68B of the Second Schedule of the Income-tax Act relating to time limit for sale o....
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