DIRECT TAXES - Income-tax - Finance Act, 2021

Chapter: III
DIRECT TAXES - Income-tax
Section 3	:	Amendment of section 2.
Section 4	:	Amendment of section 9A.
Section 5	:	Insertion of new section 9B.
Section 6	:	Amendment of section 10.
Section 7	:	Amendment of section 11.
Section 8	:	Amendment of section 32.
Section 9	:	Amendment of section 36.
Section 10	:	Amendment of section 43.
Section 11	:	Amendment of section 43B.
Section 12	:	Amendment of section 43CA.
Section 13	:	Amendment of section 44AB.
Section 14	:	Amendment of section 44ADA.
Section 15	:	Amendment of section 44DB.
Section 16	:	Amendment of section 45.
Section 17	:	Amendment of section 47.
Section 18	:	Amendment of section 48.
Section 19	:	Amendment of section 49.
Section 20	:	Amendment of section 50.
Section 21	:	Amendment of section 50B.
Section 22	:	Amendment of section 54GB.
Section 23	:	Amendment of section 55.
Section 24	:	Amendment of section 56.
Section 25	:	Amendment of section 72A.
Section 26	:	Amendment of section 79.
Section 27	:	Amendment of section 80EEA.
Section 28	:	Amendment of section 80-IAC.
Section 29	:	Amendment of section 80-IBA.
Section 30	:	Amendment of section 80LA.
Section 31	:	Insertion of new section 89A.
Section 32	:	Amendment of section 112A.
Section 33	:	Amendment of section 115ACA.
Section 34	:	Amendment of section 115AD.
Section 35	:	Amendment of section 115JB.
Section 36	:	Amendment of section 115UB.
Section 37	:	Amendment of section 139.
Section 38	:	Amendment of section 142.
Section 39	:	Amendment of section 143.
Section 40	:	Substitution of new section for section 147.
Section 41	:	Substitution of new section for section 148.
Section 42	:	Insertion of new section 148A.
Section 43	:	Substitution of new section for section 149.
Section 44	:	Substitution of new section for section 151.
Section 45	:	Amendment of section 151A.
Section 46	:	Amendment of section 153.
Section 47	:	Amendment of section 153A.
Section 48	:	Amendment of section 153B.
Section 49	:	Amendment of section 153C.
Section 50	:	Amendment of section 194.
Section 51	:	Amendment of section 194A.
Section 52	:	Amendment of section 194-IB.
Section 53	:	Insertion of new section 194P.
Section 54	:	Insertion of new section 194Q.
Section 55	:	Amendment of section 196D.
Section 56	:	Amendment of section 206AA.
Section 57	:	Insertion of new section 206AB.
Section 58	:	Insertion of new section 206CCA.
Section 59	:	Amendment of section 234C.
Section 60	:	Amendment of section 234F.
Section 61	:	Insertion of new section 234H.
Section 62	:	Amendment of section 245A.
Section 63	:	Insertion of new section 245AA.
Section 64	:	Amendment of section 245B.
Section 65	:	Amendment of section 245BC.
Section 66	:	Amendment of section 245BD.
Section 67	:	Amendment of section 245C.
Section 68	:	Amendment of section 245D.
Section 69	:	Amendment of section 245DD.
Section 70	:	Amendment of section 245F.
Section 71	:	Amendment of section 245G.
Section 72	:	Amendment of section 245H.
Section 73	:	Insertion of new section 245M.
Section 74	:	Insertion of new Chapter XIX-AA.
Section 75	:	Amendment of section 245N.
Section 76	:	Amendment of section 245-O.
Section 77	:	Insertion of new section 245-OB.
Section 78	:	Amendment of section 245P.
Section 79	:	Amendment of section 245Q.
Section 80	:	Amendment of section 245R.
Section 81	:	Amendment of section 245S.
Section 82	:	Amendment of section 245T.
Section 83	:	Amendment of section 245U.
Section 84	:	Amendment of section 245V.
Section 85	:	Insertion of new section 245W.
Section 86	:	Amendment of section 255.
Section 87	:	Amendment of section 263.
Section 88	:	Amendment of section 281B.