Chapter: I |
PRELIMINARY |
Section 1 |
: |
Short title and commencement.
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Chapter: II |
RATES OF INCOME-TAX |
Section 2 |
: |
Income-tax.
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Chapter: III |
DIRECT TAXES - Income-tax |
Section 3 |
: |
Amendment of section 2.
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Section 4 |
: |
Amendment of section 9A.
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Section 5 |
: |
Insertion of new section 9B.
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Section 6 |
: |
Amendment of section 10.
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Section 7 |
: |
Amendment of section 11.
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Section 8 |
: |
Amendment of section 32.
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Section 9 |
: |
Amendment of section 36.
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Section 10 |
: |
Amendment of section 43.
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Section 11 |
: |
Amendment of section 43B.
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Section 12 |
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Amendment of section 43CA.
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Section 13 |
: |
Amendment of section 44AB.
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Section 14 |
: |
Amendment of section 44ADA.
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Section 15 |
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Amendment of section 44DB.
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Section 16 |
: |
Amendment of section 45.
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Section 17 |
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Amendment of section 47.
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Section 18 |
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Amendment of section 48.
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Section 19 |
: |
Amendment of section 49.
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Section 20 |
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Amendment of section 50.
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Section 21 |
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Amendment of section 50B.
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Section 22 |
: |
Amendment of section 54GB.
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Section 23 |
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Amendment of section 55.
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Section 24 |
: |
Amendment of section 56.
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Section 25 |
: |
Amendment of section 72A.
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Section 26 |
: |
Amendment of section 79.
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Section 27 |
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Amendment of section 80EEA.
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Section 28 |
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Amendment of section 80-IAC.
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Section 29 |
: |
Amendment of section 80-IBA.
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Section 30 |
: |
Amendment of section 80LA.
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Section 31 |
: |
Insertion of new section 89A.
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Section 32 |
: |
Amendment of section 112A.
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Section 33 |
: |
Amendment of section 115ACA.
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Section 34 |
: |
Amendment of section 115AD.
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Section 35 |
: |
Amendment of section 115JB.
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Section 36 |
: |
Amendment of section 115UB.
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Section 37 |
: |
Amendment of section 139.
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Section 38 |
: |
Amendment of section 142.
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Section 39 |
: |
Amendment of section 143.
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Section 40 |
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Substitution of new section for section 147.
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Section 41 |
: |
Substitution of new section for section 148.
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Section 42 |
: |
Insertion of new section 148A.
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Section 43 |
: |
Substitution of new section for section 149.
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Section 44 |
: |
Substitution of new section for section 151.
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Section 45 |
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Amendment of section 151A.
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Section 46 |
: |
Amendment of section 153.
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Section 47 |
: |
Amendment of section 153A.
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Section 48 |
: |
Amendment of section 153B.
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Section 49 |
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Amendment of section 153C.
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Section 50 |
: |
Amendment of section 194.
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Section 51 |
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Amendment of section 194A.
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Section 52 |
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Amendment of section 194-IB.
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Section 53 |
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Insertion of new section 194P.
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Section 54 |
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Insertion of new section 194Q.
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Section 55 |
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Amendment of section 196D.
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Section 56 |
: |
Amendment of section 206AA.
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Section 57 |
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Insertion of new section 206AB.
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Section 58 |
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Insertion of new section 206CCA.
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Section 59 |
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Amendment of section 234C.
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Section 60 |
: |
Amendment of section 234F.
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Section 61 |
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Insertion of new section 234H.
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Section 62 |
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Amendment of section 245A.
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Section 63 |
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Insertion of new section 245AA.
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Section 64 |
: |
Amendment of section 245B.
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Section 65 |
: |
Amendment of section 245BC.
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Section 66 |
: |
Amendment of section 245BD.
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Section 67 |
: |
Amendment of section 245C.
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Section 68 |
: |
Amendment of section 245D.
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Section 69 |
: |
Amendment of section 245DD.
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Section 70 |
: |
Amendment of section 245F.
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Section 71 |
: |
Amendment of section 245G.
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Section 72 |
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Amendment of section 245H.
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Section 73 |
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Insertion of new section 245M.
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Section 74 |
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Insertion of new Chapter XIX-AA.
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Section 75 |
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Amendment of section 245N.
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Section 76 |
: |
Amendment of section 245-O.
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Section 77 |
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Insertion of new section 245-OB.
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Section 78 |
: |
Amendment of section 245P.
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Section 79 |
: |
Amendment of section 245Q.
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Section 80 |
: |
Amendment of section 245R.
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Section 81 |
: |
Amendment of section 245S.
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Section 82 |
: |
Amendment of section 245T.
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Section 83 |
: |
Amendment of section 245U.
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Section 84 |
: |
Amendment of section 245V.
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Section 85 |
: |
Insertion of new section 245W.
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Section 86 |
: |
Amendment of section 255.
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Section 87 |
: |
Amendment of section 263.
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Section 88 |
: |
Amendment of section 281B.
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Chapter: IV |
INDIRECT TAXES |
Customs |
Section 89 |
: |
Amendment of section 2.
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Section 90 |
: |
Amendment of section 5.
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Section 91 |
: |
Amendment of section 25.
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Section 92 |
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Insertion of new section 28BB.
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Section 93 |
: |
Amendment of section 46.
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Section 94 |
: |
Amendment of section 110.
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Section 95 |
: |
Amendment of section 113.
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Section 96 |
: |
Insertion of new section 114AC.
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Section 97 |
: |
Amendment of section 139.
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Section 98 |
: |
Amendment of section 149.
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Section 99 |
: |
Amendment of section 153.
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Section 100 |
: |
Insertion of new section 154C.
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Customs Tariff |
Section 101 |
: |
Amendment of section 8B.
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Section 102 |
: |
Amendment of section 9.
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Section 103 |
: |
Amendment of section 9A.
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Section 104 |
: |
Amendment of First Schedule.
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Excise |
Section 105 |
: |
Amendment of Fourth Schedule.
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Section 106 |
: |
Amendment of Chapter 27 of Fourth Schedule.
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Section 107 |
: |
Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944.
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Central Goods and Service Tax |
Section 108 |
: |
Amendment of section 7.
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Section 109 |
: |
Amendment of section 16.
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Section 110 |
: |
Amendment of section 35.
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Section 111 |
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Substitution of new section for section 44.
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Section 112 |
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Amendment of section 50.
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Section 113 |
: |
Amendment of section 74.
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Section 114 |
: |
Amendment of section 75.
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Section 115 |
: |
Amendment of section 83.
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Section 116 |
: |
Amendment of section 107.
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Section 117 |
: |
Amendment of section 129.
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Section 118 |
: |
Amendment of section 130.
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Section 119 |
: |
Substitution of new section for section 151.
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Section 120 |
: |
Amendment of section 152.
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Section 121 |
: |
Amendment of section 168.
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Section 122 |
: |
Amendment to Schedule II.
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Integrated Goods and Services Tax |
Section 123 |
: |
Amendment of section 16.
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Chapter: V |
AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS |
Section 124 |
: |
Agriculture Infrastructure and Development Cess on imported goods.
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Section 125 |
: |
Agriculture Infrastructure and Development Cess on excisable goods.
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Chapter: VI |
MISCELLANEOUS |
Part: I |
AMENDMENT TO THE INDIAN STAMP ACT, 1899 |
Section 126 |
: |
Insertion of new section 8G.
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Part: II |
AMENDMENT TO THE CONTINGENCY FUND OF INDIA ACT, 1950 |
Section 127 |
: |
Amendment of Act 49 of 1950.
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Part: III |
AMENDMENTS TO THE LIFE INSURANCE CORPORATION ACT, 1956 |
Section 128 |
: |
Commencement of this Part.
|
Section 129 |
: |
Amendment of section 2.
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Section 130 |
: |
Substitution of new section for section 4.
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Section 131 |
: |
Substitution of new section for section 5.
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Section 132 |
: |
Substitution of section 19.
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Section 133 |
: |
Substitution of section 20.
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Section 134 |
: |
Amendment of section 22.
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Section 135 |
: |
Insertion of new section 23A.
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Section 136 |
: |
Substitution of section 24.
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Section 137 |
: |
Substitution of section 25.
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Section 138 |
: |
Amendment of section 26.
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Section 139 |
: |
Amendment of section 27.
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Section 140 |
: |
Amendment of section 28.
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Section 141 |
: |
Amendment of section 28A.
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Section 142 |
: |
Insertion of new sections 28B and 28C.
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Section 143 |
: |
Substitution of sections 46 and 47.
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Section 144 |
: |
Amendment of section 48.
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Section 145 |
: |
Amendment of section 49.
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Section 146 |
: |
Insertion of new sections 50 and 51.
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Part: IV |
AMENDMENTS TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956 |
Section 147 |
: |
Commencement of this Part.
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Section 148 |
: |
Amendment of section 2.
|
Section 149 |
: |
Insertion of new section 30B.
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Part: V |
AMENDMENT TO THE CENTRAL SALES TAX ACT, 1956 |
Section 150 |
: |
Amendment of Act 74 of 1956.
|
Part: VI |
AMENDMENT TO THE ECONOMIC OFFENCES (INAPPLICABILITY OF LIMITATION) ACT, 1974 |
Section 151 |
: |
Commencement of this Part.
|
Section 152 |
: |
Amendment of Act 12 of 1974.
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Part: VII |
AMENDMENTS TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTION ACT, 1988 |
Section 153 |
: |
Commencement of this Part.
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Section 154 |
: |
Amendment of section 2.
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Section 155 |
: |
Substitution of section 7.
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Section 156 |
: |
Omission of sections 8 to 17.
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Section 157 |
: |
Amendment of section 26.
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Section 158 |
: |
Amendment of section 68.
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Part: VIII |
AMENDMENT TO THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992 |
Section 159 |
: |
Amendment of Act 15 of 1992.
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Part: IX |
AMENDMENT TO THE RECOVERY OF DEBTS DUE TO BANKS AND FINANCIAL INSTITUTIONS ACT, 1993 |
Section 160 |
: |
Amendment of Act 51 of 1993.
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Part: X |
AMENDMENT TO THE FINANCE ACT, 2001 |
Section 161 |
: |
Amendment of Seventh Schedule.
|
Part: XI |
AMENDMENT TO THE SECURITISATION AND RECONSTRUCTION OF FINANCIAL ASSETS AND ENFORCEMENT OF SECURITY INTEREST ACT, 2002 |
Section 162 |
: |
Amendment of Act 54 of 2002.
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Part: XII |
AMENDMENT TO THE UNIT TRUST OF INDIA (TRANSFER OF UNDERTAKING AND REPEAL) ACT, 2002 |
Section 163 |
: |
Amendment of Act 58 of 2002.
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Part: XIII |
AMENDMENTS TO THE INDUSTRIAL DEVELOPMENT BANK (TRANSFER OF UNDERTAKING AND REPEAL) ACT, 2003 |
Section 164 |
: |
Commencement of this Part.
|
Section 165 |
: |
Amendment of section 3.
|
Part: XIV |
AMENDMENTS TO THE FINANCE (NO.2) ACT, 2004 |
Section 166 |
: |
Commencement of this Part.
|
Section 167 |
: |
Amendment of section 97.
|
Section 168 |
: |
Amendment of section 98.
|
Section 169 |
: |
Amendment of section 100.
|
Section 170 |
: |
Amendment of section 101.
|
Part: XV |
AMENDMENT TO THE FINANCE ACT, 2016 |
Section 171 |
: |
Amendment of Act 28 of 2016.
|
Part: XVI |
AMENDMENT TO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 |
Section 172 |
: |
Amendment of Act 3 of 2020.
|
Part: XVII |
AMENDMENT TO THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 |
Section 173 |
: |
Amendment of Act 38 of 2020.
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SCHEDULES |
SCH-01 |
: |
THE FIRST SCHEDULE
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SCH-02 |
: |
THE SECOND SCHEDULE
|
SCH-03 |
: |
THE THIRD SCHEDULE
|
SCH-04 |
: |
THE FOURTH SCHEDULE
|
SCH-05 |
: |
THE FIFTH SCHEDULE
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SCH-06 |
: |
THE SIXTH SCHEDULE
|
SCH-07 |
: |
THE SEVENTH SCHEDULE
|