Finance Act, 1983

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 9
Section 5	:	Amendment of section 10
Section 6	:	Amendment of section 11
Section 7	:	Amendment of section 13
Section 8	:	Amendment of section 16
Section 9	:	Amendment of section 24
Section 10	:	Amendment of section 32
Section 11	:	Amendment of section 32A
Section 12	:	Amendment of section 35
Section 13	:	Amendment of section 35B
Section 14	:	Amendment of section 35C
Section 15	:	Amendment of section 35CC
Section 16	:	Amendment of section 35CCA
Section 17	:	Amendment of section 37
Section 18	:	Insertion of new section 43B
Section 19	:	Amendment of section 44D
Section 20	:	Amendment of section 54E
Section 21	:	Amendment of section 80C
Section 22	:	Amendment of section 80GG
Section 23	:	Amendment of section 80GGA
Section 24	:	Insertion of new section 80HHC
Section 25	:	Amendment of section 80I
Section 26	:	Amendment of section 80JJ
Section 27	:	Omission of section 80JJA
Section 28	:	Amendment of section 80L
Section 29	:	Omission of section 80MM
Section 30	:	Amendment of section 80P
Section 31	:	Amendment of section 80R
Section 32	:	Insertion of new chapter VII-B
Section 33	:	Omission of section 89A
Section 34	:	Amendment of section 109
Section 35	:	Amendment of section 115A
Section 36	:	Insertion of new chapter XII-A
Section 37	:	Amendment of section 164
Section 38	:	Amendment of section 280ZA
Section 39	:	Consequential amendments to certain sections
WEALTH-TAX
Section 40	:	Revival of levy of wealth-tax in the case of closely-held companies
Section 41	:	Amendment of section 5
GIFT TAX
Section 42	:	Amendment of section 5
INTEREST TAX
Section 43	:	Amendment of section 4
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 44	:	Amendment of Act 51 of 1975
Section 45	:	Auxiliary duties of customs
Section 46	:	Amendment of section 2
Section 47	:	Amendment of section 7
Section 48	:	Amendment of section 23
Section 49	:	Amendment of section 25
Section 50	:	Amendment of section 61
Section 51	:	Amendment of section 74
Section 52	:	Amendment of section 75
Section 53	:	Amendment of section 76
EXCISE
Section 54	:	Amendment of Act 1 of 1944
Section 55	:	Special duties of excise
Section 56	:	Amendment of Act 58 of 1957
Section 57	:	Amendment of Act 40 of 1978
Chapter: V
MISCELLANEOUS
Section 58	:	Amendment of act 6 of 1898
Section 59	:	Amendment of act 38 of 1974
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule
SCH-05	:	Fifth Schedule