Finance (No. 2) Act, 1991

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 12A
Section 8	:	Amendment of section 13
Section 9	:	Amendment of section 17
Section 10	:	Amendment of section 29
Section 11	:	Amendment of section. 32
Section 12	:	Amendment of section 35
Section 13	:	Insertion of new section 35AC
Section 14	:	Amendment of section 36
Section 15	:	Insertion of new section 43D
Section 16	:	Amendment of section 44D
Section 17	:	Amendment of section 45
Section 18	:	Amendment of section 47
Section 19	:	Amendment of section 48
Section 20	:	Amendment of section 49
Section 21	:	Insertion of new section 54H
Section 22	:	Amendment of section 57
Section 23	:	Substitution of new section for section 71
Section 24	:	Amendment of section 74
Section 25	:	Amendment of section 80CCA
Section 26	:	Amendment of section 80G
Section 27	:	Amendment of section 80GGA
Section 28	:	Amendment of section 80HHC
Section 29	:	Amendment of section 80HHD
Section 30	:	Insertion of new section 80HHE
Section 31	:	Amendment of section 80I
Section 32	:	Insertion of New section 80IA
Section 33	:	Amendment of section 80L
Section 34	:	Amendment of section 80-O
Section 35	:	Insertion of new section 80Q
Section 36	:	Amendment of section 80QQA
Section 37	:	Substitution of new section for section 80U
Section 38	:	Amendment of section 88
Section 39	:	Amendment of section 90
Section 40	:	Amendment of section 115A
Section 41	:	Insertion of new section 115AB
Section 42	:	Amendment of section 119
Section 43	:	Amendment of section 132
Section 44	:	Amendment of section 139
Section 45	:	Amendment of section 140A
Section 46	:	Amendment of section 143
Section 47	:	Amendment of section 153
Section 48	:	Amendment of section 155
Section 49	:	Amendment of section 161
Section 50	:	Amendment of section 193
Section 51	:	Amendment of section 194
Section 52	:	Amendment of section 194A
Section 53	:	Amendment of section 194BB
Section 54	:	Insertion of new section 194EE
Section 55	:	Insertion of new sections 194G and 194H
Section 56	:	Amendment of section 195
Section 57	:	Amendment of section 196A
Section 58	:	Insertion of new section 196B
Section 59	:	Amendment of section 197A
Section 60	:	Amendment of sections 198 to 200, 202, 203, 203A and 205
Section 61	:	Amendment of section 204
Section 62	:	Amendment of section 206
Section 63	:	Amendment of section 234C
Section 64	:	Amendment of section 244A
Section 65	:	Amendment of section 245BA
Section 66	:	Amendment of section 245D
Section 67	:	Amendment of section 254
Section 68	:	Amendment of section 272A
Section 69	:	Amendment of section 273A
Section 70	:	Amendment of section 279
Section 71	:	Insertion of Twelfth Schedule
Section 72	:	Consequential amendments
WEALTH-TAX
Section 73	:	Amendment of section 5
Section 74	:	Amendment of section 16
Section 75	:	Amendment of section 17A
Section 76	:	Amendment of section 18B
Section 77	:	Amendment of section 22BA
Section 78	:	Amendment of section 22D
Section 79	:	Amendment of section 27
Section 80	:	Amendment of section 34A
Section 81	:	Amendment of section 35-I
Section 82	:	Amendment of section 37A
Section 83	:	Amendment of Schedule III
GIFT-TAX
Section 84	:	Amendment of section 4
Section 85	:	Amendment of section 5
Section 86	:	Amendment of section 15
Section 87	:	Amendment of section 16A
Section 88	:	Amendment of section 26
Section 89	:	Amendment of section 33A
Section 90	:	Amendment of section 35
INTEREST-TAX
Section 91	:	Amendment of section 2
Section 92	:	Amendment of section 3
Section 93	:	Amendment of section 4
Section 94	:	Substitution of new section for section 5
Section 95	:	Amendment of section 6
Section 96	:	Amendment of section 7
Section 97	:	Amendment of section 8
Section 98	:	Substitution of new section for section 9
Section 99	:	Amendment of section 10
Section 100	:	Insertion of new section 10A
Section 101	:	Substitution of new sections for sections 11 to 13
Section 102	:	Amendment of section 15
Section 103	:	Omission of section 15A
Section 104	:	Amendment of section 16
Section 105	:	Amendment of section 17
Section 106	:	Substitution of new section for section 18
Section 107	:	Amendment of section 19
Section 108	:	Amendment of section 20
Section 109	:	Amendment of section 21
Section 110	:	Substitution of new sections for sections 23 to 26
Section 111	:	Amendment of section 28
Section 112	:	Amendment of section 29
EXPENDITURE-TAX
Section 113	:	Amendment of long title
Section 114	:	Amendment of section 2
Section 115	:	Substitution of new sections for sections 3 to 5
Section 116	:	Substitution of new section for section 7
Section 117	:	Substitution of new section for section 15
Section 118	:	Amendment of section 24
Section 119	:	Amendment of section 31
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 120	:	Amendment of Act 52 of 1962
Section 121	:	Amendment of Act 51 of 1975
EXCISE
Section 122	:	Amendment of Act 5 of 1986
Section 123	:	Amendment of Act 58 of 1957
Chapter: V
MISCELLANEOUS
Section 124	:	Omission of Section 35 of Act 18 of 1964
Section 125	:	Amendment of Section 40 of Act 11 of 1983
Section 126	:	Repeal
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule
SCH-05	:	Fifth Schedule