DIRECT TAXES
INCOME-TAX - Finance Act, 1997

Chapter: III
DIRECT TAXES INCOME-TAX
Section 3	:	Amendment of section 10
Section 4	:	Amendment of section 16
Section 5	:	Amendment of section 35
Section 6	:	Insertion of new section 35ABB
Section 7	:	Amendment of section 36
Section 8	:	Amendment of section 37
Section 9	:	Amendment of section 41
Section 10	:	Amendment of section 44AA
Section 11	:	Amendment of section 44AB
Section 12	:	Amendment of section 44AD
Section 13	:	Amendment of section 44AE
Section 14	:	Insertion of new section 44AF
Section 15	:	Amendment of section 44B
Section 16	:	Amendment of section 47
Section 17	:	Amendment of section 47A
Section 18	:	Amendment of section 48
Section 19	:	Amendment of section 55
Section 20	:	Amendment of section 57
Section 21	:	Omission of section 80AA
Section 22	:	Amendment of section 80AB
Section 23	:	Amendment of Section 80G
Section 24	:	Omission of section 80GG
Section 25	:	Amendment of section 80-IA
Section 26	:	Omission of section 80JJ
Section 27	:	Amendment of section 80L
Section 28	:	Omission of section 80M
Section 29	:	Amendment of section 80-O
Section 30	:	Amendment of section 88
Section 31	:	Substitution of new section for section 88B
Section 32	:	Amendment of section 115A
Section 33	:	Amendment of section 115AC
Section 34	:	Amendment of section 115AD
Section 35	:	Amendment of section 115C
Section 36	:	Substitution of new section for section 115E
Section 37	:	Amendment of section 115JA
Section 38	:	Insertion of new section 115JAA
Section 39	:	Omission of chapter XII-C
Section 40	:	Insertion of new chapter XII-D
Section 41	:	Amendment of section 132
Section 42	:	Amendment of section 139
Section 43	:	Amendment of section 143
Section 44	:	Amendment of section 167A
Section 45	:	Amendment of section 172
Section 46	:	Amendment of section 193
Section 47	:	Amendment of section 194
Section 48	:	Amendment of section 194B
Section 49	:	Amendment of section 195
Section 50	:	Amendment of section 196C
Section 51	:	Amendment of section 196D
Section 52	:	Amendment of section 206
Section 53	:	Amendment of section 271C
Section 54	:	Insertion of new section 271F
Section 55	:	Amendment of section 273B
Section 56	:	Substitution of new section for section 276B
Section 57	:	Amendment of section 281B
Section 58	:	Amendment of schedule IV
INTEREST-TAX
Section 59	:	Amendment of section 4
Section 60	:	Amendment of section 21
EXPENDITURE-TAX
Section 61	:	Amendment of section 4 of act 35 of 1987