DIRECT TAXES
INCOME-TAX - Finance Act, 1988

Chapter: III
DIRECT TAXES INCOME-TAX
Section 3	:	Amendment of section 2
Section 4	:	Amendment of section 10
Section 5	:	Amendment of section 10A
Section 6	:	Insertion of new section 10B
Section 7	:	Amendment of section 13A
Section 8	:	Amendment of section 14
Section 9	:	Amendment of section 16
Section 10	:	Omission of sections 18 to 21
Section 11	:	Amendment of section 40
Section 12	:	Amendment of section 43B
Section 13	:	Insertion of new section 43C
Section 14	:	Amendment of section 44AB
Section 15	:	Insertion of new section 44AC
Section 16	:	Amendment of section 44BB
Section 17	:	Amendment of section 47
Section 18	:	Amendment of section 56
Section 19	:	Amendment of section 57
Section 20	:	Amendment of section 58
Section 21	:	Amendment of section 79
Section 22	:	Amendment of section 80CC
Section 23	:	Substitution of new section for section 80CCA
Section 24	:	Amendment of section 80HHC
Section 25	:	Amendment of section 80L
Section 26	:	Amendment of section 80-O
Section 27	:	Amendment of section 80P
Section 28	:	Omission of section 86A
Section 29	:	Amendment of section 89
Section 30	:	Omission of section 112A
Section 31	:	Amendment of section 115B
Section 32	:	Amendment of section 115F
Section 33	:	Amendment of section 131
Section 34	:	Amendment of section 132
Section 35	:	Amendment of section 139
Section 36	:	Omission of section 181
Section 37	:	Amendment of section 193
Section 38	:	Amendment of section 194C
Section 39	:	Amendment of section 195
Section 40	:	Insertion of new section 206C
Section 41	:	Amendment of section 230A
Section 42	:	Insertion of new section 245DD
Section 43	:	Amendment of section 246
Section 44	:	Amendment of section 263
Section 45	:	Amendment of section 271B
Section 46	:	Insertion of new section 276BB
Section 47	:	Amendment of section 279
Section 48	:	Omission of chapter XXIIA
Section 49	:	Amendment of section 281B
Section 50	:	Omission of section 285A
Section 51	:	Amendment of section 293
Section 52	:	Amendment of first schedule
Section 53	:	Amendment of eleventh schedule
Section 54	:	Consequential amendments
WEALTH-TAX
Section 55	:	Amendment of section 5
Section 56	:	Insertion of new section 22DD
Section 57	:	Amendment of section 25
Section 58	:	Amendment of section 34AB
Section 59	:	Amendment of section 34ACC
Section 60	:	Amendment of section 34AD
Section 61	:	Insertion of new section 34AE
Section 62	:	Amendment of section 34C
Section 63	:	Substitution of new section for section 35-I
Section 64	:	Amendment of section 37
Section 65	:	Amendment of section 43
Section 66	:	Amendment of schedule I
GIFT-TAX
Section 67	:	Amendment of section 5
Section 68	:	Amendment of section 24
Section 69	:	Amendment of section 35
Section 70	:	Amendment of section 36
Section 71	:	Amendment of section 42
EXPENDITURE-TAX
Section 72	:	Substitution of new authorities
Section 73	:	Amendment of section 6
Section 74	:	Amendment of section 13
Section 75	:	Amendment of section 24