Finance (No. 2) Act, 1971

Chapter: I
PRELIMINARY
Section 1	:	Short Title and Commencement
Chapter: II
RATES OF INCOME-TAX
Section 2	:	Income-Tax
Chapter: III
INCOME-TAX
Section 3	:	Amendment of Section 2
Section 4	:	Amendment of Section 10
Section 5	:	Amendment of Section 11
Section 6	:	Amendment of Section 13
Section 7	:	Amendment of Section 16
Section 8	:	Amendment of Section 36
Section 9	:	Amendment of Section 40
Section 10	:	Amendment of Section 40A
Section 11	:	Omission of Section 54A
Section 12	:	Amendment of Section 58
Section 13	:	Amendment of Section 67
Section 14	:	Amendment of Section 80A
Section 15	:	Amendment of Section 80C
Section 16	:	Amendment of Section 80I
Section 17	:	Amendment of Section 80L
Section 18	:	Amendment of Section 80M
Section 19	:	Amendment of Section 80MM
Section 20	:	Amendment of Section 80N
Section 21	:	Substitution of New Section For Section 80-O
Section 22	:	Amendment of Section 80P
Section 23	:	Amendment of Section 80T
Section 24	:	Amendment of Section 86
Section 25	:	Substitution of New Section For Section 115
Section 26	:	Amendment of Section 194A
Section 27	:	Amendment of Section 230A
Section 28	:	Omission of Section 235
Section 29	:	Amendment of Second Schedule
Section 30	:	Amendment of Sixth Schedule
Chapter: IV
WEALTH-TAX
Section 31	:	Amendment of Section 4
Section 32	:	Amendment of Section 5
Section 33	:	Amendment of Section 18
Section 34	:	Amendment of Section 21
Section 35	:	Amendment of Section 32
Section 36	:	Amendment of Schedule
Chapter: V
OTHER DIRECT TAXES
Section 37	:	Amendment of Act 18 of 1958
Section 38	:	Amendment of Act 7 of 1964
Chapter: VI
INDIRECT TAXES
Section 39	:	Amendment of Act 32 of 1934
Section 40	:	Amendment of Act 1 of 1944
Section 41	:	Amendment of Act 58 of 1957
Section 42	:	Amendment of Act 27 of 1958
Chapter: VII
FOREIGN TRAVEL TAX
Section 43	:	Extent and commencement
Section 44	:	Definitions
Section 45	:	Foreign travel tax
Section 46	:	Power to exempt
Section 47	:	Penalty
Section 48	:	Protection of action taken in good faith
Section 49	:	Power to make rules
Section 50	:	Power to make regulations
Section 51	:	Rules and notifications to be laid before Parliament
Chapter: VIII
MISCELLANEOUS
Section 52	:	Amendment of Act 6 of 1898
Section 53	:	Amendment of Act 47 of 1961
Section 54	:	Housing and Urban Development Finance Corporation Private Ltd. to be exempt for a certain period from liability to pay income-tax and surtax
Section 55	:	Repeal
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule