DIRECT TAXES - Income-tax - Finance Act, 2023

Chapter: III
DIRECT TAXES - Income-tax
Section 3	:	Amendment of section 2.
Section 4	:	Amendment of section 9.
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 12AB.
Section 10	:	Amendment of section 17.
Section 11	:	Amendment of section 28.
Section 12	:	Amendment of section 35D.
Section 13	:	Amendment of section 43B.
Section 14	:	Amendment of section 43D.
Section 15	:	Amendment of section 44AB.
Section 16	:	Amendment of section 44AD.
Section 17	:	Amendment of section 44ADA.
Section 18	:	Amendment of section 44BB.
Section 19	:	Amendment of section 44BBB.
Section 20	:	Amendment of section 45.
Section 21	:	Amendment of section 47.
Section 22	:	Amendment of section 48.
Section 23	:	Amendment of section 49.
Section 24	:	Insertion of new section 50AA.
Section 25	:	Amendment of section 54.
Section 26	:	Amendment of section 54EA.
Section 27	:	Amendment of section 54EB.
Section 28	:	Amendment of section 54EC.
Section 29	:	Amendment of section 54ED.
Section 30	:	Amendment of section 54F.
Section 31	:	Amendment of section 55.
Section 32	:	Amendment of section 56.
Section 33	:	Amendment of section 72A.
Section 34	:	Amendment of section 72AA.
Section 35	:	Amendment of section 79.
Section 36	:	Amendment of section 80C.
Section 37	:	Amendment of section 80CCC.
Section 38	:	Amendment of section 80CCD
Section 39	:	Insertion of new section 80CCH.
Section 40	:	Amendment of section 80G.
Section 41	:	Amendment of section 80IAC
Section 42	:	Amendment of section 80LA.
Section 43	:	Amendment of section 87.
Section 44	:	Amendment of section 87A.
Section 45	:	Omission of section 88
Section 46	:	Amendment of section 92BA
Section 47	:	Amendment of section 92D.
Section 48	:	Amendment of section 94B.
Section 49	:	Amendment of section 111A
Section 50	:	Amendment of section 112.
Section 51	:	Amendment of section 115A.
Section 52	:	Amendment of section 115BAC.
Section 53	:	Amendment of section 115BAD
Section 54	:	Insertion of new section 115BAE.
Section 55	:	Amendment of section 115BB.
Section 56	:	Insertion of new section 115BBJ.
Section 57	:	Amendment of section 115JC.
Section 58	:	Amendment of section 115JD.
Section 59	:	Amendment of section 115TD.
Section 60	:	Amendment of section 115UA.
Section 61	:	Amendment of section 115UB.
Section 62	:	Amendment of section 115VP.
Section 63	:	Amendment of section 116.
Section 64	:	Amendment of section 119.
Section 65	:	Amendment of section 131.
Section 66	:	Amendment of section 132.
Section 67	:	Amendment of section 133.
Section 68	:	Amendment of section 134.
Section 69	:	Amendment of section 135A.
Section 70	:	Amendment of section 140B.
Section 71	:	Amendment of section 142.
Section 72	:	Amendment of section 148.
Section 73	:	Amendment of section 149.
Section 74	:	Amendment of section 151.
Section 75	:	Amendment of section 153.
Section 76	:	Amendment of section 154.
Section 77	:	Amendment of section 155.
Section 78	:	Amendment of section 158A.
Section 79	:	Amendment of section 158AB.
Section 80	:	Substitution of new section for section 170A.
Section 81	:	Amendment of section 177.
Section 82	:	Amendment of section 189
Section 83	:	Amendment of section 192A.
Section 84	:	Amendment of section 193.
Section 85	:	Amendment of section 194B.
Section 86	:	Insertion of new section 194BA.
Section 87	:	Amendment of section 194BB
Section 88	:	Amendment of section 194LC.
Section 89	:	Amendment of section 194N.
Section 90	:	Amendment of section 194R.
Section 91	:	Amendment of section 196A
Section 92	:	Amendment of section 197.
Section 93	:	Amendment of section 206AB.
Section 94	:	Amendment of section 206C.
Section 95	:	Amendment of section 206CC.
Section 96	:	Amendment of section 206CCA.
Section 97	:	Amendment of section 241A.
Section 98	:	Amendment of section 244A.
Section 99	:	Substitution of new section for section 245.
Section 100	:	Amendment of section 245D.
Section 101	:	Amendment of section 245MA.
Section 102	:	Amendment of section 245R
Section 103	:	Amendment of Chapter XX
Section 104	:	Amendment of section 249.
Section 105	:	Amendment of section 250.
Section 106	:	Amendment of section 251.
Section 107	:	Amendment of section 253.
Section 108	:	Amendment of section 264.
Section 109	:	Amendment of section 267.
Section 110	:	Amendment of section 269SS.
Section 111	:	Amendment of section 269T.
Section 112	:	Amendment of section 270A.
Section 113	:	Amendment of section 270AA
Section 114	:	Amendment of section 271.
Section 115	:	Amendment of section 271A.
Section 116	:	Amendment of section 271AAC.
Section 117	:	Amendment of section 271AAD
Section 118	:	Amendment of section 271C.
Section 119	:	Amendment of section 271FAA
Section 120	:	Amendment of section 271J.
Section 121	:	Amendment of section 274.
Section 122	:	Amendment of section 275.
Section 123	:	Amendment of section 276A.
Section 124	:	Amendment of section 276B.
Section 125	:	Amendment of section 279.
Section 126	:	Amendment of section 287.
Section 127	:	Amendment of section 295.