Finance (No. 2) Bill, 2024

Chapter: I
PRELIMINARY
Clause 1	:	Short title and commencement.
Chapter: II
RATES OF INCOME-TAX
Clause 2	:	Income-tax Clause 2 read with the First Schedule to the Bill, seeks to specify the rates at which income-tax is to be levied on income ....
Chapter: III
DIRECT TAXES - Income-tax
Clause 3	:	Amendment of section 2. Clause 3 of the Bill seeks to amend section 2 of the Income-tax Act relating to definitions. Clause (22) of the said section....
Clause 4	:	Amendment of section 10. Clause 4 of the Bill seeks to amend section 10 of the Income-tax Act relating to incomes not included in total income. Claus....
Clause 5	:	Amendment of section 11. Clause 5 of the Bill seeks to amend section 11 of the Income-tax Act relating to income from property held for charitable or....
Clause 6	:	Amendment of section 12A. Clause 6 of the Bill seeks to amend section 12A of the Income-tax Act relating to conditions for applicability of sections 1....
Clause 7	:	Amendment of section 12AB. Clause 7 of the Bill seeks to amend section 12AB of the Income-tax Act relating to procedure for fresh registration. Sub-sec....
Clause 8	:	Insertion of new section 12AC. Clause 8 of the Bill seeks to insert a new section 12AC of the Income-tax Act relating to merger of charitable trusts or ins....
Clause 9	:	Amendment of section 13. Clause 9 of the Bill seeks to amend section 13 of the Income-tax Act relating to section 11 not to apply in certain cases. C....
Clause 10	:	Amendment of section 16. Clause 10 of the Bill seeks to amend section 16 of the Income-tax Act relating to deductions from salaries. The provisions o....
Clause 11	:	Amendment of section 28. Clause 11 of the Bill seeks to amend section 28 of the Income-tax Act relating to profits and gains of business or professio....
Clause 12	:	Amendment of section 36. Clause 12 of the Bill seeks to amend section 36 of the Income-tax Act relating to other deductions. Sub-section (1) of said ....
Clause 13	:	Amendment of section 37. Clause 13 of the Bill seeks to amend section 37 of the Income-tax Act relating to general. Sub-section (1) of said section, ....
Clause 14	:	Amendment of section 40. Clause 14 of the Bill seeks to amend section 40 of the Income-tax Act relating to amounts not deductible. Sub-clause (v) of ....
Clause 15	:	Amendment of section 43D. Clause 15 of the Bill seeks to amend section 43D of the Income-tax Act relating to special provision in case of income of pu....
Clause 16	:	Amendment of section 44B. Clause 16 of the Bill seeks to amend section 44B of the Income-tax Act relating to special provision for computing profits a....
Clause 17	:	Insertion of new section 44BBC. Clause 17 of the Bill seeks to insert new section 44BBC in the Income-tax Act relating to special provision for computing pr....
Clause 18	:	Amendment of section 46A. Clause 18 of the Bill seeks to amend section 46A of the Income-tax Act relating to capital gains on purchase by company of i....
Clause 19	:	Amendment of section 47. Clause 19 of the Bill seeks to amend section 47 of the Income-tax Act relating to transactions not regarded as transfer. The....
Clause 20	:	Amendment of section 48. Clause 20 of the Bill seeks to amend section 48 of the Income-tax Act relating to mode of computation. The second proviso to....
Clause 21	:	Amendment of section 50AA. Clause 21 of the Bill seeks to amend section 50AA of the Income-tax Act relating to Special provision for computation of cap....
Clause 22	:	Amendment of section 55. Clause 22 of the Bill seeks to amend section 55 of the Income-tax Act relating to meaning of adjusted, cost of improvement a....
Clause 23	:	Amendment of section 56. Clause 23 of the Bill seeks to amend section 56 of the Income-tax Act relating to income from other sources. The provisions ....
Clause 24	:	Amendment of section 57. Clause 24 of the Bill seeks to amend section 57 of the Income-tax Act relating to deductions. Clause (i) of the said section....
Clause 25	:	Amendment of section 80CCD. Clause 25 of the Bill seeks to amend section 80CCD of the Income-tax Act relating to deduction in respect of contribution to....
Clause 26	:	Amendment of section 80G. Clause 26 of the Bill seeks to amend section 80G of the Income-tax Act relating to deduction in respect of donations to cert....
Clause 27	:	Amendment of section 92CA. Clause 27 of the Bill seeks to amend section 92CA of the Income-tax Act relating to reference to Transfer Pricing Officer. S....
Clause 28	:	Amendment of section 94B. Clause 28 of the Bill seeks to amend section 94B of the Income-tax Act relating to limitation on interest deduction in certa....
Clause 29	:	Amendment of section 111A. Clause 29 of the Bill seeks to amend section 111A of the Income-tax Act relating to tax on short-term capital gains in certa....
Clause 30	:	Amendment of section 112. Clause 30 of the Bill seeks to amend section 112 of the Income-tax Act relating to tax on long-term capital gains. The said ....
Clause 31	:	Amendment of section 112A. Clause 31 of the Bill seeks to amend section 112A of the Income-tax Act relating to tax on long-term capital gains in certai....
Clause 32	:	Amendment of section 113. Clause 32 of the Bill seeks to amend section 113 of the Income-tax Act relating to tax in the case of block assessment of se....
Clause 33	:	Amendment of section 115AB. Clause 33 of the Bill seeks to amend section 115AB of the Income-tax Act relating to tax on income from units purchased in f....
Clause 34	:	Amendment of section 115AC. Clause 34 of the Bill seeks to amend section 115AC of the Income-tax Act relating to tax on income from bonds or Global Depo....
Clause 35	:	Amendment of section 115ACA. Clause 35 of the Bill seeks to amend section 115ACA of the Income-tax Act relating to tax on income from Global Depository R....
Clause 36	:	Amendment of section 115AD. Clause 36 of the Bill seeks to amend section 115AD of the Income-tax Act relating to tax on income of Foreign Institutional ....
Clause 37	:	Amendment of section 115BAC. Clause 37 of the Bill seeks to amend section 115BAC of the Income-tax Act relating to tax on income of individuals and Hindu....
Clause 38	:	Amendment of section 115E. Clause 38 of the Bill seeks to amend section 115E of the Income-tax Act relating to tax on investment income and long-term c....
Clause 39	:	Amendment of section 115QA. Clause 39 of the Bill seeks to amend section 115QA of the Income-tax Act relating to tax on distributed income to shareholde....
Clause 40	:	Amendment of section 132B. Clause 40 of the Bill seeks to amend section 132B of the Income-tax Act relating to application of seized or requisitioned a....
Clause 41	:	Amendment of section 139. Clause 41 of the Bill seeks to amend section 139 of the Income-tax Act relating to return of income. The said section provid....
Clause 42	:	Amendment of section 139AA. Clause 42 of the Bill seeks to amend section 139AA of the Income-tax Act relating to quoting of Aadhaar number. The said sec....
Clause 43	:	Amendment of section 144C. Clause 43 of the Bill seeks to amend section 144C of the Income-tax Act, relating to reference to dispute resolution panel. ....
Clause 44	:	Substitution of new sections for sections 148 and 148A. Clause 44 of the Bill seeks to substitute sections 148 and 148A of the Income-tax Act relating to issue of notice where inco....
Clause 45	:	Substitution of new section for section 149. Clause 45 of the Bill seeks to substitute section 149 of the Income-tax Act relating to time limit for notice. The existing ....
Clause 46	:	Substitution of new section for section 151. Clause 46 of the Bill seeks to substitute section 151 of the Income-tax Act relating to sanction for issue of notice. Sectio....
Clause 47	:	Amendment of section 152. Clause 47 of the Bill seeks to amend section 152 of the Income-tax Act relating to other provisions. It is proposed to inser....
Clause 48	:	Amendment of section 153. Clause 48 of the Bill seeks to amend section 153 of the Income-tax Act relating to time-limit for completion of assessment, ....
Clause 49	:	Substitution of new Chapter for Chapter XIV-B. Clause 49 of the Bill seeks to substitute Chapter XIV-B of the Income-tax Act relating to special procedure for assessment o....
Clause 50	:	Amendment of section 192. Clause 50 of the Bill seeks to amend section 192 of the Income-tax Act relating to salary. The said section provides for pro....
Clause 51	:	Amendment of section 193. Clause 51 of the Bill seeks to amend section 193 of the Income-tax Act relating to interest on securities. The said section ....
Clause 52	:	Amendment of section 194. Clause 52 of the Bill seeks to amend section 194 of the Income-tax Act relating to dividends. The said section, inter alia, ....
Clause 53	:	Amendment of section 194C. Clause 53 of the Bill seeks to amend section 194C of the Income-tax Act relating to payments to contractors. Clause (iv) of ....
Clause 54	:	Amendment of section 194DA. Clause 54 of the Bill seeks to amend section 194DA of the Income-tax Act relating to payment in respect of life insurance po....
Clause 55	:	Omission of section 194F. Clause 55 of the Bill seeks to omit section 194F of the Income-tax Act relating to payments on account of repurchase of unit....
Clause 56	:	Amendment of section 194G. Clause 56 of the Bill seeks to amend section 194G of the Income-tax Act relating to commission etc. on sale of lottery ticke....
Clause 57	:	Amendment of section 194H. Clause 57 of the Bill seeks to amend section 194H of the Income-tax Act relating to commission or brokerage. The said sectio....
Clause 58	:	Amendment of section 194-IA. Clause 58 of the Bill seeks to amend section 194-IA of the Income-tax Act relating to payment on transfer of certain immovab....
Clause 59	:	Amendment of section 194-IB. Clause 59 of the Bill seeks to amend section 194-IB of the Income-tax Act relating to payment of rent by certain individuals....
Clause 60	:	Amendment of section 194M. Clause 60 of the Bill seeks to amend section 194M of the Income-tax Act relating to payment of certain sums by certain indiv....
Clause 61	:	Amendment of section 194-O. Clause 61 of the Bill seeks to amend section 194-O of the Income-tax Act relating to payment of certain sums by e-commerce o....
Clause 62	:	Insertion of new section 194T. Clause 62 of the Bill seeks to insert a new section 194T in the Income-tax Act relating to payments to partners of firms. Su....
Clause 63	:	Amendment of section 196B. Clause 63 of the Bill seeks to amend section 196B of the Income-tax Act relating to Income from units. The said section prov....
Clause 64	:	Amendment of section 196C. Clause 64 of the Bill seeks to amend section 196C of the Income-tax Act relating to income from foreign currency bonds or sh....
Clause 65	:	Amendment of section 197. Clause 65 of the Bill seeks to amend section 197 of the Income-tax Act relating to certificate for deduction at lower rate. ....
Clause 66	:	Amendment of section 198. Clause 66 of the Bill seeks to amend section 198 of the Income-tax Act relating to tax deducted is income received. The said....
Clause 67	:	Amendment of section 200. Clause 67 of the Bill seeks to amend section 200 of the Income-tax Act relating to duty of person deducting tax. Sub-section....
Clause 68	:	Amendment of section 200A. Clause 68 of the Bill seeks to amend section 200A of the Income-tax Act relating to processing of statements of tax deducted....
Clause 69	:	Amendment of section 201. Clause 69 of the Bill seeks to amend section 201 of the Income-tax Act, relating to consequences of failure to deduct or pay....
Clause 70	:	Amendment of section 206C. Clause 70 of the Bill seeks to amend section 206C of the Income-tax Act relating to profits and gains from the business of t....
Clause 71	:	Amendment of section 230. Clause 71 of the Bill seeks to amend section 230 of the Income-tax Act relating to tax clearance certificate. Sub-section (1....
Clause 72	:	Amendment of section 244A. Clause 72 of the Bill seeks to amend section 244A of the Income-tax Act relating to interest on refunds. The proviso to sub-....
Clause 73	:	Amendment of section 245. Clause 73 of the Bill seeks to amend section 245 of the Income-tax Act relating to set off and withholding of refunds in cer....
Clause 74	:	Amendment of section 245Q. Clause 74 of the Bill seeks to amend section 245Q of the Income-tax Act relating to application for advance ruling. Sub-sect....
Clause 75	:	Amendment of section 245R. Clause 75 of the Bill seeks to amend section 245R of the Income-tax Act relating to procedure on receipt of application. Sub....
Clause 76	:	Amendment of section 246A. Clause 76 of the Bill seeks to amend section 246A of the Income-tax Act relating to appealable orders before Commissioner (A....
Clause 77	:	Amendment of section 251. Clause 77 of the Bill seeks to amend section 251 of the Income-tax Act relating to powers of the Joint Commissioner (Appeals....
Clause 78	:	Amendment of section 253. Clause 78 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-se....
Clause 79	:	Amendment of section 271FAA. Clause 79 of the Bill seeks to amend section 271FAA of the Income-tax Act, 1961 relating to penalty for furnishing inaccurat....
Clause 80	:	Insertion of new section 271GC. Clause 80 of the Bill seeks to insert a new section 271GC in the Income-tax Act relating to penalty for failure to submit st....
Clause 81	:	Amendment of section 271H. Clause 81 of the Bill seeks to amend section 271H of the Income-tax Act, relating to penalty for failure to furnish statemen....
Clause 82	:	Amendment of section 273B. Clause 82 of the Bill seeks to amend section 273B of the Income-tax Act relating to penalty not to be imposed in certain cas....
Clause 83	:	Amendment of section 275. Clause 83 of the Bill seeks to amend section 275 of the Income-tax Act relating to bar of limitation for imposing penalties.....
Clause 84	:	Amendment of section 276B. Clause 84 of the Bill seeks to amend section 276B of the Income-tax Act, relating to failure to pay tax to the credit of Cen....
Clause 85	:	Amendment of section 276CCC. Clause 85 of the Bill seeks to amend section 276CCC of the Income-tax Act relating to failure to furnish return of income in....
Clause 86	:	Amendment of section 285. Clause 86 of the Bill seeks to amend section 285 of the Income-tax Act relating to submission of statement by a non-resident....
Clause 87	:	Amendment of First Schedule. Clause 87 of the Bill seeks to amend the First Schedule to the Income-tax Act relating to insurance business. Rule 2 of the ....
Chapter: IV
THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024
Clause 88	:	Short title and commencement. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 89	:	Definitions. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 90	:	Amount payable by declarant. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 91	:	Filing of declaration and particulars to be furnished. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 92	:	Time and manner of payment. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 93	:	Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 94	:	No refund of amount paid. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 95	:	No benefit, concession or immunity to declarant. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 96	:	Scheme not to apply in certain cases. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 97	:	Power of Board to issue directions, etc. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 98	:	Power to remove difficulties. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Clause 99	:	Power to make rules. Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapt....
Chapter: V
INDIRECT TAXES
Customs
Clause 100	:	Amendment of section 28DA. Customs Clause 100 of the Bill seeks to amend section 28DA of the Customs Act, so as to enable the acceptance of different t....
Clause 101	:	Amendment of section 65. Clause 101 of the Bill seeks to insert a proviso in sub-section (1) of section 65 of the Customs Act, to empower the Central....
Clause 102	:	Amendment of section 143AA. Clause 102 of the Bill seeks to amend section 143AA of the Customs Act by inserting the words or any other persons, after th....
Clause 103	:	Amendment of section 157. Clause 103 of the Bill seeks to insert the words or any other persons in clause (m) of sub-section (2) of section 157 enabli....
Clause 104	:	Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act. Clause 104 of the Bill seeks to validate the notification of the Government of India in the Ministry of Finance (Department ....
Clause 105	:	Retrospective amendment of notification issued under sub-section (1) of section 25 of Customs Act read with section 124 of Finance Act. Clause 105 of the Bill seeks to amend notification number G.S.R. 356(E), dated the 10th May, 2023, to notify the amended con....
Customs Tariff
Clause 106	:	Omission of section 6. Customs Tariff Clause 106 of the Bill seeks to omit section 6 of the Customs Tariff Act as the tariff commission has been wo....
Clause 107	:	Amendment of First Schedule. Clause 107 of the Bill seeks to amend the First Schedule to the Customs Tariff Act so as to create new tariff lines in the m....
Excise
Clause 108	:	Amendment of notification issued under section 5A of Central Excise Act retrospectively. Excise Clause 108 of the Bill seeks to amend the notification issued under sub-section (1) of section 5A of the Central Exci....
Clause 109	:	Amendment of notification issued under section 5A of Central Excise Act, retrospectively. Clause 109 of the Bill seeks to amend the notification issued under sub-section (1) of section 5A of the Central Excise Act,....
Central Goods and Service Tax
Clause 110	:	Amendment of section 9. Central Goods and Services Tax Clause 110 of the Bill seeks to amend sub-section (1) of section 9 of the Central Goods and S....
Clause 111	:	Amendment of section 10. Clause 111 of the Bill seeks to make consequential amendments in sub-section (5) of section 10 of the Central Goods and Serv....
Clause 112	:	Insertion of new section 11A. Clause 112 of the Bill seeks to insert a new section 11A in the Central Goods and Services Tax Act, so as to empower the Gov....
Clause 113	:	Amendment of section 13. Clause 113 of the Bill seeks to amend sub-section (3) of section 13 of the Central Goods and Services Tax Act, so as to spec....
Clause 114	:	Amendment of section 16. Clause 114 of the Bill seeks to insert a new sub-section (5) in section 16 of the Central Goods and Services Tax Act, so as ....
Clause 115	:	Amendment of section 17. Clause 115 of the Bill seeks to amend sub-section (5) of section 17 of the Central Goods and Services Tax Act, so as to rest....
Clause 116	:	Amendment of section 21. Clause 116 of the Bill seeks to make consequential amendment in section 21 of the Central Goods and Services Tax Act, so as ....
Clause 117	:	Amendment of section 30. Clause 117 of the Bill seeks to insert a new proviso in sub-section (2) of section 30 of the Central Goods and Services Tax ....
Clause 118	:	Amendment of section 31. Clause 118 of the Bill seeks to amend clause (f) of sub-section (3) of section 31 of the Central Goods and Services Tax Act,....
Clause 119	:	Amendment of section 35. Clause 119 of the Bill seeks to make consequential amendment in sub-section (6) of section 35 of the Central Goods and Servi....
Clause 120	:	Amendment of section 39. Clause 120 of the Bill seeks to substitute sub-section (3) of section 39 of the Central Goods and Services Tax Act, so as to....
Clause 121	:	Amendment of section 49. Clause 121 of the Bill seeks to make consequential amendments in sub-section (8) of section 49 of the Central Goods and Serv....
Clause 122	:	Amendment of section 50. Clause 122 of the Bill seeks to make consequential amendments in sub-section (1) of section 50 in the Central Goods and Serv....
Clause 123	:	Amendment of section 51. Clause 123 of the Bill seeks to make consequential amendments in sub-section (7) of section 51 of the Central Goods and Serv....
Clause 124	:	Amendment of section 54. Clause 124 of the Bill seeks to insert a new sub-section (15) in section 54 of the Central Goods and Services Tax Act, so as....
Clause 125	:	Amendment of section 61. Clause 125 of the Bill seeks to make consequential amendments in sub-section (3) of section 61 of the Central Goods and Serv....
Clause 126	:	Amendment of section 62. Clause 126 of the Bill seeks to make consequential amendments in sub-section (1) of section 62 of the Central Goods and Serv....
Clause 127	:	Amendment of section 63. Clause 127 of the Bill seeks to make consequential amendments in section 63 of the Central Goods and Services Tax Act, so as....
Clause 128	:	Amendment of section 64. Clause 128 of the Bill seeks to make consequential amendments in sub-section (2) of section 64 of the Central Goods and Serv....
Clause 129	:	Amendment of section 65. Clause 129 of the Bill seeks to make consequential amendments in sub-section (7) of section 65 of the Central Goods and Serv....
Clause 130	:	Amendment of section 66. Clause 130 of the Bill seeks to make consequential amendments in sub-section (6) of section 66 of the Central Goods and Serv....
Clause 131	:	Amendment of section 70. Clause 131 of the Bill seeks to insert a new sub-section (1A) in section 70 of the Central Goods and Services Tax Act, so as....
Clause 132	:	Amendment of section 73. Clause 132 of the Bill seeks to insert a new sub-section (12) in section 73 of the Central Goods and Services Tax Act, so as....
Clause 133	:	Amendment of section 74. Clause 133 of the Bill seeks to insert a new sub-section (12) in section 74 of the Central Goods and Services Tax Act, so as....
Clause 134	:	Insertion of new section 74A. Clause 134 of the Bill seeks to insert a new section 74A in the Central Goods and Services Tax Act, so as to provide for det....
Clause 135	:	Amendment of section 75. Clause 135 of the Bill seeks to insert a new sub-section (2A) in section 75 of the Central Goods and Services Tax Act, so as....
Clause 136	:	Amendment of section 104. Clause 136 of the Bill seeks to make consequential amendments in sub-section (1) of section 104 of the Central Goods and Ser....
Clause 137	:	Amendment of section 107. Clause 137 of the Bill seeks to amend sub-section (6) of section 107 of the Central Goods and Services Tax Act, so as to red....
Clause 138	:	Amendment of section 109. Clause 138 of the Bill seeks to amend section 109 of the Central Goods and Services Tax Act, so as to empower the Appellate ....
Clause 139	:	Amendment of section 112. Clause 139 of the Bill seeks to amend sub-sections (1) and (3) of section 112 of the Central Goods and Services Tax Act, so ....
Clause 140	:	Amendment of section 122. Clause 140 of the Bill seeks to amend sub-section (1B) of section 122 of the Central Goods and Services Tax Act, so as to re....
Clause 141	:	Amendment of section 127. Clause 141 of the Bill seeks to make consequential amendments in section 127 of the Central Goods and Services Tax Act, so a....
Clause 142	:	Insertion of new section 128A. Clause 142 of the Bill seeks to insert a new section 128A in the Central Goods and Services Tax Act, so as to provide for co....
Clause 143	:	Amendment of section 140. Clause 143 of the Bill seeks to amend sub-section (7) of section 140 of the Central Goods and Services Tax Act, so as to ena....
Clause 144	:	Amendment of section 171. Clause 144 of the Bill seeks to amend sub-section (2) of section 171 of the Central Goods and Services Tax Act, so as to emp....
Clause 145	:	Amendment of Schedule III. Clause 145 of the Bill seeks to amend Schedule III to the Central Goods and Services Tax Act, so as to provide that the acti....
Clause 146	:	No refund of tax paid or input tax credit reversed. Clause 146 of the Bill seeks to provide that no refund shall be made of all the tax paid or the input tax credit reversed, w....
Integrated Goods and Services Tax
Clause 147	:	Amendment of section 5. Integrated Goods and Services Tax Clause 147 of the Bill seeks to amend sub-section (1) of section 5 of the Integrated Goods....
Clause 148	:	Insertion of new section 6A. Clause 148 of the Bill seeks to insert a new section 6A in the Integrated Goods and Services Tax Act, so as to empower the G....
Clause 149	:	Amendment of section 16. Clause 149 of the Bill seeks to amend sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017, so a....
Clause 150	:	Amendment of section 20. Clause 150 of the Bill seeks to amend section 20 of the Integrated Goods and Services Tax Act, so as to reduce the maximum a....
Union Territory Goods and Services Tax
Clause 151	:	Amendment of section 7. Union Territory Goods and Services Tax Clause 151 of the Bill seeks to amend sub-section (1) of section 7 of the Union Terri....
Clause 152	:	Insertion of new section 8A. Clause 152 of the Bill seeks to insert a new section 8A in the Union Territory Goods and Services Tax Act, so as to empower ....
Goods and Services Tax (Compensation to States)
Clause 153	:	Insertion of new section 8A. Goods and Services Tax (Compensation to States) Clause 153 of the Bill seeks to insert a new section 8A in the Goods and Ser....
Chapter: VI
MISCELLANEOUS
Part: I
AMENDMENT TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988
Clause 154	:	Amendment of Act 45 of 1988. Miscellaneous Clause 154 of the Bill seeks to amend the Prohibition of Benami Property Transactions Act, 1988. Sub-section (....
Part: II
AMENDMENT TO THE FINANCE (NO.2) ACT, 2004
Clause 155	:	Amendment of Act 23 of 2004. Clause 155 of the Bill seeks to amend section 98 in Chapter VII of the Finance (No.2) Act, 2004 relating to charge of securi....
Part: III
AMENDMENT TO THE BLACK MONEY (UNDISCLOSED OF FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015
Clause 156	:	Amendment of Act 22 of 2015. Clause 156 of the Bill seeks to amend the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 201....
Part: IV
AMENDMENT TO THE FINANCE ACT, 2016
Clause 157	:	Amendment of Act 28 of 2016. Clause 157 of the Bill seeks to amend the Finance Act, 2016. Section 163 of the said Act provides the extent, commencement a....
SCHEDULES
SCH-01	:	FIRST SCHEDULE
SCH-02	:	SECOND SCHEDULE
SCH-03	:	THIRD SCHEDULE
SCH-04	:	FOURTH SCHEDULE
SCH-05	:	FIFTH SCHEDULE
SCH-06	:	SIXTH SCHEDULE
Chapter: Statement
Statement + PRESIDENT'S RECOMMENDATION
RECOMMENDATION	:	PRESIDENT’S RECOMMENDATION UNDER ARTICLES 117 AND 274 OF THE CONSTITUTION OF INDIA
STATEMENT	:	STATEMENT OF OBJECTS AND REASONS
Notes on clauses
NOTES	:	Notes on Clauses
MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMO	:	MEMORANDUM REGARDING DELEGATED LEGISLATION