Finance Act, 1972

Chapter: I
PRELIMINARY
Section 1	:	Short Title and Commencement
Chapter: II
RATES OF INCOME-TAX
Section 2	:	Income-tax
Chapter: III
DIRECT TAXES INCOME-TAX
Section 3	:	Amendment of Section 2
Section 4	:	Amendment of Section 10
Section 5	:	Amendment of Section 11
Section 6	:	Substitution of new sections for Section 12
Section 7	:	Amendment of Section 13
Section 8	:	Amendment of Section 45
Section 9	:	Insertion of New Section 54C
Section 10	:	Amendment of Section 56
Section 11	:	Insertion of New Section 74A
Section 12	:	Amendment of Section 75
Section 13	:	Amendment of Section 77
Section 14	:	Amendment of Section 80A
Section 15	:	Amendment of Section 80B
Section 16	:	Amendment of Section 80C
Section 17	:	Amendment of Section 80G
Section 18	:	Omission of Section 80-I
Section 19	:	Amendment of Section 80J
Section 20	:	Amendment of Section 80L
Section 21	:	Omission of Section 80Q
Section 22	:	Insertion of New Section 80TT
Section 23	:	Substitution of new section for Section 90
Section 24	:	Amendment of Section 125
Section 25	:	Amendment of Sections 132A, 201, 213 TO 217, 220, 243 and 244 and Second Schedule
Section 26	:	Amendment of Section 139
Section 27	:	Amendment of Section 164
Section 28	:	Insertion of New Sections 194B and 194C
Section 29	:	Amendment of Section 197
Section 30	:	Amendment of Sections 198, 199, 200, 202 and 203
Section 31	:	Amendment of Section 204
Section 32	:	Amendment of Section 205
Section 33	:	Amendment of Section 207
Section 34	:	Amendment of Section 208
Section 35	:	Amendment of Section 209
Section 36	:	Amendment of Section 211
Section 37	:	Amendment of Section 212
Section 38	:	Amendment of Section 215
Section 39	:	Insertion of new Section 228A
Section 40	:	Amendment of Section 252
Section 41	:	Amendment of Section 295
Section 42	:	Amendment of Fourth Schedule
Section 43	:	Omission of Sixth Schedule
WEALTH-TAX
Section 44	:	Amendment of Section 2
Section 45	:	Amendment of Section 5
Section 46	:	Insertion of New Section 21A
Section 47	:	Amendment of Sections 31 and 34A
Section 48	:	Amendment of Section 32
Section 49	:	Amendment of Section 44A
Section 50	:	Amendment of Section 45
Section 51	:	Amendment of Section 46
GIFT-TAX
Section 52	:	Amendment of Sections 32 and 33A
Section 53	:	Amendment of Section 33
Section 54	:	Amendment of Section 44
Section 55	:	Amendment of Section 45
Section 56	:	Amendment of Section 46
SURTAX
Section 57	:	Substitution of new section for Section 24A
Section 58	:	Amendment of Section 25
MISCELLANEOUS
Section 59	:	certain casual and non-recurring receipts not to be included in the total income for the assessment year 1972-73
Section 60	:	Applicability of revised rate of interest
Chapter: IV
INDIRECT TAXES
Section 61	:	Amendment of Act 32 of 1934
Section 62	:	Regulatory duties of customs
Section 63	:	Amendment of Act 1 of 1949
Section 64	:	Amendment of Act 1 of 1944
Section 65	:	Regulatory duties of excise
Section 66	:	Amendment of Act 58 of 1957
Section 67	:	Amendment of Act 27 of 1958
Section 68	:	Discontinuance of salt duty
Chapter: V
DELHI SALES TAX
Section 69	:	Amendment of Bengal Act VI of 1941 as in Force in Delhi
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule
SCH-05	:	Fifth Schedule