Finance (No. 2) Act, 1996

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 12A
Section 6	:	Insertion of new section 12AA
Section 7	:	Amendment of section 16
Section 8	:	Amendment of section 17
Section 9	:	Amendment of section 24
Section 10	:	Amendment of section 28
Section 11	:	Amendment of section 32
Section 12	:	Amendment of section 35
Section 13	:	Amendment of section 35AC
Section 14	:	Amendment of section 36
Section 15	:	Amendment of section 40A
Section 16	:	Amendment of section 41
Section 17	:	Amendment of section 43
Section 18	:	Amendment of section 43B
Section 19	:	Amendment of section 45
Section 20	:	Insertion of new sections 54EA and 54EB
Section 21	:	Amendment of section 56
Section 22	:	Omission of section 80CC
Section 23	:	Insertion of section 80CCC
Section 24	:	Amendment of section 80D
Section 25	:	Insertion of new section 80DDB
Section 26	:	Amendment of section 80G
Section 27	:	Amendment of section 80GG
Section 28	:	Amendment of section 80-IA
Section 29	:	Omission of section 80J
Section 30	:	Amendment of section 80L
Section 31	:	Amendment of section 80R
Section 32	:	Amendment of section 80RR
Section 33	:	Amendment of section 80RRA
Section 34	:	Amendment of section 88
Section 35	:	Omission of section 88A
Section 36	:	Amendment of section 88B
Section 37	:	Amendment of section 112
Section 38	:	Amendment of section 115AC
Section 39	:	Insertion of new section 115JA
Section 40	:	Amendment of section 115K
Section 41	:	Amendment of section 120
Section 42	:	Amendment of section 139
Section 43	:	Amendment of section 148
Section 44	:	Amendment of section 53
Section 45	:	Amendment of section 158B
Section 46	:	Amendment of section 158BB
Section 47	:	Amendment of section 158BE
Section 48	:	Amendment of section 158BG
Section 49	:	Amendment of section 194A
Section 50	:	Amendment of section 199
Section 51	:	Omission of sections 206A and 206B
Section 52	:	Amendment of section 206C
Section 53	:	Amendment of section 208
Section 54	:	Amendment of section 234C
Section 55	:	Amendment of section 272A
Wealth Tax
Section 56	:	Amendment of section 2
Section 57	:	Amendment of section 4
Section 58	:	Amendment of section 21A
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 59	:	Amendment of section 15
Section 60	:	Amendment of section 27
Section 61	:	Amendment of section 28AA
Section 62	:	Insertion of new section 28AB
Section 63	:	Amendment of section 46
Section 64	:	Insertion of new section 114A
Section 65	:	Amendment of section 129
Section 66	:	Amendment of section 129C
Section 67	:	Amendment of Act 51 of 1975
Section 68	:	Special duties of customs
EXCISE
Section 69	:	Amendment of long title
Section 70	:	Amendment of preamble
Section 71	:	Amendment of section 1
Section 72	:	Amendment of section 2
Section 73	:	Amendment of section 3
Section 74	:	Amendment of section 4
Section 75	:	Insertion of new sections 11AB and 11AC
Section 76	:	Amendment of section 11B
Section 77	:	Amendment of section 11B
Section 78	:	Amendment of section 12
Section 79	:	Omission of Chapter V
Section 80	:	Amendment of section 35D
Section 81	:	Amendment of Act 32 of 1985
Section 82	:	Amendment of Act 5 of 1986
Section 83	:	Amendment of Act 58 of 1957
Section 84	:	Amendment of Act 40 of 1978
Chapter: V
SERVICE TAX
Section 85	:	Amendment of Act 32 of 1994
Section 86	:	Validation
Chapter: VI
MISCELLANEOUS
Section 87	:	Amendment of Act 74 of 1956
Section 88	:	North-Eastern Development Finance Corporation Limited to be exempt for a certain period from liability to pay income-tax
Section 89	:	Amendment of Act 06 of 1898
Section 90	:	Repeal
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule
SCH-05	:	Fifth Schedule