Finance Act, 1981

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	:	Insertion of new section 10A
Section 4	:	Amendment of section 16
Section 5	:	Amendment of section 32A
Section 6	:	Amendment of section 33A
Section 7	:	Amendment of section 36
Section 8	:	Amendment of section 42
Section 9	:	Amendment of section 80D
Section 10	:	Amendment of section 80HHA
Section 11	:	Amendment of section 80M
Section 12	:	Amendment of section 80QQ
Section 13	:	Amendment of section 86
Section 14	:	Amendment of section 160
Section 15	:	Insertion of new section 164A
Section 16	:	Insertion of new section 167A
Section 17	:	Amendment of section 208
Section 18	:	Amendment of section 252
Section 19	:	Amendment of section 253
Section 20	:	Amendment of section 256
Section 21	:	Amendment of section 269G
Section 22	:	Insertion of new section 293A
Section 23	:	Amendment of Ninth Schedule
Section 24	:	Amendment of Eleventh Schedule
Section 25	:	Consequential Amendments
WEALTH-TAX
Section 26	:	Amendment of Section 21
Section 27	:	Insertion of new section 21AA
Section 28	:	Amendment of section 24
Section 29	:	Amendment of section 26
Section 30	:	Amendment of section 27
Section 31	:	Amendment of section 41
GIFT-TAX
Section 32	:	Amendment of section 23
Section 33	:	Amendment of section 25
Section 34	:	Amendment of section 26
SURTAX
Section 35	:	Amendment of section 2
Section 36	:	Insertion of new section 7A to 7D
Section 37	:	Insertion of new section 9A
Section 38	:	Amendment of section 10
Section 39	:	Amendment of section 11
Section 40	:	Amendment of section 12
Section 41	:	Amendment of section 18
Section 42	:	Insertion of new section 24AA
Section 43	:	Amendment of First Schedule
INTEREST ACT
Section 44	:	Amendment of Act 45 of 1974
HOTEL-RECEIPTS TAX
Section 45	:	Amendment of Act 54 of 1980
Chapter: IV
INDIRECT TAXES
Section 46	:	Amendment of Act 51 of 1975
Section 47	:	Auxiliary duties of customs
Section 48	:	Amendment of Act 1 of 1944
Section 49	:	Special duties of excise
Section 50	:	Amendment of Act 58 of 1957
Section 51	:	Amendment of Act 40 of 1978
Section 52	:	Amendment of Act 16 of 1955
Chapter: V
MISCELLANEOUS
Section 53	:	Amendment of Act 38 of 1974
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule