Finance Act, 1982

Chapter: I
PRELIMINARY
Section 1	:	Short title and commencement
Chapter: II
RATE OF INCOME-TAX
Section 2	:	Income-Tax
Chapter: III
DIRECT TAXES INCOME-TAX
Section 3	:	Amendment of section 6
Section 4	:	Amendment of section 10
Section 5	:	Amendment of section 13
Section 6	:	Amendment of section 16
Section 7	:	Amendment of section 23
Section 8	:	Amendment of section 32A
Section 9	:	Insertion of new section 35CCB
Section 10	:	Amendment of section 36
Section 11	:	Amendment of section 54
Section 12	:	Insertion of new section 54F
Section 13	:	Amendment of section 80C
Section 14	:	Amendment of section 80CC
Section 15	:	Amendment of section 80G
Section 16	:	Amendment of section 80GG
Section 17	:	Amendment of section 80GGA
Section 18	:	Insertion of new section 80HHB
Section 19	:	Amendment of section 80L
Section 20	:	Amendment of section 80M
Section 21	:	Amendment of section 80T
Section 22	:	Insertion of new section 89A
Section 23	:	Amendment of section 155
Section 24	:	Amendment of section 193
Section 25	:	Amendment of section 194
Section 26	:	Insertion of new section 197A
Section 27	:	Amendment of section 245B
Section 28	:	Amendment of section 245D
Section 29	:	Amendment of Section 272A
Section 30	:	Amendment of section 279
Section 31	:	Insertion of new Twelfth Schedule
Section 32	:	Consequential amendments to certain sections
WEALTH-TAX
Section 33	:	Amendment of section 2
Section 34	:	Amendment of section 5
Section 35	:	Amendment of section 6
Section 36	:	Amendment of section 22B
Section 37	:	Amendment of section 22D
GIFT-TAX
Section 38	:	Amendment of section 5
Section 39	:	Substitution of new section for section 18A
INTEREST-TAX
Section 40	:	Amendment of act 45 of 1974
HOTEL-RECEIPTS TAX
Section 41	:	Amendment of section 6
Section 42	:	Amendment of section 7
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 43	:	Amendment of Act 51 of 1975
Section 44	:	Auxiliary duties of customs
Section 45	:	Amendment of Act 52 of 1962
EXCISE
Section 46	:	Amendment of section 3
Section 47	:	Amendment of section 4 and validation
Section 48	:	Amendment of section 37
Section 49	:	Amendment in the First Schedule to the Central Excise Act
Section 50	:	Special duties of excise
Section 51	:	Retrospective effect for certain amendments to Central Excise Rules and validation
Section 52	:	Provisions as to duties of excise on matches in relation to a certain period and validation
Section 53	:	Amendment of Act 16 of 1965
Chapter: V
MISCELLANEOUS
Section 54	:	Amendment of act 6 of 1898
Section 55	:	Amendment of act 47 of 1961
Section 56	:	Amendment of act 52 of 1963
Section 57	:	Bank of Bhutan to be exempt from liability to pay income-tax on certain income
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule