Finance Act, 1992

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 13
Section 6	:	Amendment of section 15
Section 7	:	Amendment of section 16
Section 8	:	Amendment of section 17
Section 9	:	Amendment of section 23
Section 10	:	Amendment of section 24
Section 11	:	Amendment of section 28
Section 12	:	Amendment of section 33AC
Section 13	:	Insertion of new section 34A
Section 14	:	Amendment of section 36
Section 15	:	Amendment of section 37
Section 16	:	Amendment of section 40
Section 17	:	Amendment of section 40A
Section 18	:	Amendment of section 41
Section 19	:	Amendment of section 44AA
Section 20	:	Amendment of section 44AB
Section 21	:	Omission of section 44AC
Section 22	:	Amendment of section 45
Section 23	:	Amendment of section 47
Section 24	:	Substitution of new section for section 48
Section 25	:	Amendment of section 49
Section 26	:	Omission of section 53
Section 27	:	Amendment of section 54
Section 28	:	Amendment of section 54B
Section 29	:	Amendment of section 54D
Section 30	:	Amendment of section 54E
Section 31	:	Amendment of section 54F
Section 32	:	Amendment of section 54G
Section 33	:	Amendment of section 54H
Section 34	:	Amendment of section 55
Section 35	:	Amendment of section 64
Section 36	:	Omission of section 67
Section 37	:	Amendment of section 71
Section 38	:	Insertion of new section 71A
Section 39	:	Substitution of new section for sections 75, 76 and 77
Section 40	:	Amendment of section 78
Section 41	:	Amendment of section 80A
Section 42	:	Amendment of section 80CCA
Section 43	:	Amendment of section 80CCB
Section 44	:	Amendment of section 80D
Section 45	:	Amendment of section 80DD
Section 46	:	Amendment of section 80HHC
Section 47	:	Amendment of section 80IA
Section 48	:	Amendment of section 80L
Section 49	:	Substitution of new section for section 86
Section 50	:	Amendment of section 87
Section 51	:	Amendment of section 88
Section 52	:	Insertion of new section 88B
Section 53	:	Insertion of new section 112
Section 54	:	Amendment of section 115A
Section 55	:	Amendment of section 115AB
Section 56	:	Insertion of new section 115AC
Section 57	:	Amendment of section 115D
Section 58	:	Insertion of new chapter XIIC
Section 59	:	Amendment of section 139
Section 59	:	Amendment of section 139
Section 60	:	Amendment of section 143
Section 61	:	Amendment of section 154
Section 62	:	Amendment of section 155
Section 63	:	Amendment of section 158
Section 64	:	Substitution of sub-heading in chapter XV
Section 65	:	Omission of sections 182 and 183
Section 66	:	Substitution of new sections for sections 184, 185 and 186
Section 67	:	Amendment of section 187
Section 68	:	Amendment of section 189
Section 69	:	Insertion of new section 189A
Section 70	:	Amendment of section 193
Section 71	:	Amendment of section 194A
Section 72	:	Amendment of section 194C
Section 73	:	Amendment of section 194G
Section 74	:	Amendment of section 194H
Section 75	:	Insertion of new section 196C
Section 76	:	Amendment of section 197
Section 77	:	Amendment of section 197A
Section 78	:	Amendment of sections 198 to 200, 202 to 203A and 205
Section 79	:	Amendment of section 206C
Section 80	:	Amendment of section 211
Section 81	:	Amendment of section 234C
Section 82	:	Amendment of section 239
Section 83	:	Amendment of section 246
Section 84	:	Omission of section 247
Section 85	:	Amendment of section 253
Section 86	:	Substitution of new section for section 267
Section 87	:	Amendment of the second schedule
Section 88	:	Consequential Amendments
WEALTH-TAX
Section 89	:	Amendment of section 2
Section 90	:	Amendment of section 3
Section 91	:	Amendment of section 4
Section 92	:	Amendment of section 5
Section 93	:	Amendment of section 7
Section 94	:	Amendment of section 21
Section 95	:	Amendment of section 21A
Section 96	:	Amendment of section 21AA
Section 97	:	Amendment of section 35
Section 98	:	Insertion of new section 35HA
Section 99	:	Amendment of section 45
Section 100	:	Amendment of Schedule I
Section 101	:	Omission of schedule II
Section 102	:	Amendment of schedule III
INTEREST-TAX
Section 103	:	Amendment of section 2
Section 104	:	Amendment of section 5
EXPENDITURE-TAX
Section 105	:	Amendment of section 3
Section 106	:	Amendment of section 4
Section 107	:	Amendment of section 5
Section 108	:	Amendment of section 7
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 109	:	Amendment of Act 52 of 1962
Section 110	:	Amendment of Act 51 of 1975
Section 111	:	Auxiliary duties of customs
Section 111	:	Auxiliary duties of customs
Section 112	:	Removal of doubts
EXCISE
Section 113	:	Amendment of Act 1 of 1944
Section 114	:	Amendment of Act 5 of 1986
Section 115	:	Special duties of excise
Chapter: V
MISCELLANEOUS
Section 116	:	Omission of section 13 of act 13 of 1960
Section 117	:	Omission of section 40 of act 11 of 1983
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule