Finance Act, 1995

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 10A
Section 6	:	Amendment of Section 17
Section 7	:	Amendment of Section 32
Section 8	:	Amendment of Section 33AC
Section 9	:	Amendment of Section 35CCA
Section 10	:	Amendment of Section 36
Section 11	:	Amendment of Section 40A
Section 12	:	Amendment of Section 43
Section 13	:	Amendment of Section 44AB
Section 14	:	Amendment of Section 55
Section 15	:	Insertion of New Section 80DDA
Section 16	:	Amendment of Section 80G
Section 17	:	Amendment of Section 80GGA
Section 18	:	Amendment of Section 80HHE
Section 19	:	Amendment of Section 80IA
Section 20	:	Amendment of Section 80L
Section 21	:	Amendment of Section 80U
Section 22	:	Amendment of Section 88
Section 23	:	Amendment of Section 112
Section 24	:	Insertion of New Section 113
Section 25	:	Amendment of Section 115K
Section 26	:	Amendment of Section 132
Section 27	:	Amendment of Section 133
Section 28	:	Amendment of Section 133A
Section 29	:	Amendment of Section 139
Section 30	:	Substitution of New Section for Section 139A
Section 31	:	Substitution of New Section for Section 145
Section 32	:	Insertion of New Chapter XIVB
Section 33	:	Amendment of Section 194A
Section 34	:	Amendment of Section 194C
Section 35	:	Amendment of Section 194I
Section 36	:	Insertion of New Sections 194J and 194K
Section 37	:	Substitution of New Section for Section 196A
Section 38	:	Amendment of Section 197
Section 39	:	Amendment of Section 197A
Section 40	:	Amendment of Sections 198 to 200 and 202 to 205
Section 41	:	Amendment of Section 230A
Section 42	:	Amendment of Section 234B
Section 43	:	Amendment of Section 245C
Section 44	:	Amendment of Section 245D
Section 45	:	Amendment of Section 253
Section 46	:	Amendment of Section 269UC
Section 47	:	Amendment of Section 269UD
Section 48	:	Amendment of Section 271B
Section 49	:	Amendment of Section 293A
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 50	:	Substitution of new authorities
Section 51	:	Amendment of section 2
Section 52	:	Substitution of new sections for sections 3 and 4
Section 53	:	Amendment of section 20
Section 54	:	Amendment of section 27
Section 55	:	Insertion of new section 27A
Section 56	:	Substitution of new section for section 28
Section 57	:	Insertion of new section 28AA
Section 58	:	Amendment of section 45
Section 59	:	Amendment of section 47
Section 60	:	Amendment of section 74
Section 61	:	Amendment of section 75
Section 62	:	Insertion of new section 75A
Section 63	:	Amendment of section 80
Section 64	:	Insertion of new section 98A
Section 65	:	Amendment of section 129C
Section 66	:	Amendment of section 142
Section 67	:	Amendment of section 157
Section 68	:	Substitution of new section for section 159
Section 69	:	Amendment of Act 51 of 1975
EXCISE
Section 70	:	Substituted of new authorities
Section 71	:	Amendment of section 2
Section 72	:	Amendment of section 11A
Section 73	:	Insertion of new section 11AA
Section 74	:	Amendment of section 11B
Section 75	:	Insertion of new section 11BB
Section 76	:	Insertion of new section 14A
Section 77	:	Amendment of section 35D
Section 78	:	Amendment of section 37
Section 79	:	Amendment of section 38
Section 80	:	Amendment of Act 5 of 1986
Section 81	:	Amendment of Act 58 of 1957
Chapter: V
MISCELLANEOUS
Section 82	:	Amendment of Act 19 of 1838
Section 83	:	Amendment of Act 23 of 1940
Section 84	:	Amendment of Act 27 of 1940
Section 85	:	Amendment of Act 7 of 1942
Section 86	:	Amendment of Act 29 of 1953
Section 87	:	Amendment of Act 37 of 1954
Section 88	:	Amendment of Act 43 of 1958
Section 89	:	Amendment of Act 54 of 1959
Section 90	:	Amendment of Act 52 of 1963
Section 91	:	Amendment of Act 46 of 1973
Section 92	:	Repeal of Act 38 of 1974
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule