Finance Act, 1999

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	:	Substitution of new section for section 3
Section 5	:	Amendment of section 9
Section 6	:	Amendment of section 10
Section 7	:	Insertion of new section 10C
Section 8	:	Amendment of section 12A
Section 9	:	Amendment of section 12AA
Section 10	:	Amendment of section 17
Section 11	:	Amendment of section 24
Section 12	:	Amendment of section 32
Section 13	:	Amendment of section 33ABA
Section 14	:	Amendment of section 33AC
Section 15	:	Amendment of section 35
Section 16	:	Amendment of section 35A
Section 17	:	Amendment of section 35AB
Section 18	:	Amendment of section 35ABB
Section 19	:	Amendment of section 35D
Section 20	:	Insertion of new section 35DD
Section 21	:	Amendment of section 35E
Section 22	:	Amendment of section 36
Section 23	:	Amendment of section 40A
Section 24	:	Amendment of section 41
Section 25	:	Amendment of section 42
Section 26	:	Amendment of section 43
Section 27	:	Amendment of section 43B
Section 28	:	Substitution of new section for section 43D
Section 29	:	Amendment of section 44AD
Section 30	:	Amendment of section 44AE
Section 31	:	Amendment of section 44AF
Section 32	:	Amendment of section 45
Section 33	:	Insertion of new section 46A
Section 34	:	Amendment of section 47
Section 35	:	Amendment of section 49
Section 36	:	Insertion of new section 50B
Section 37	:	Amendment of section 72
Section 38	:	Substitution of new section for section 72A
Section 39	:	Amendment of section 79
Section 40	:	Amendment of section 80D
Section 41	:	Amendment of section 80DD
Section 42	:	Amendment of section 80DDB
Section 43	:	Amendment of section 80G
Section 44	:	Amendment of section 80HHA
Section 45	:	Amendment of section 80HHB
Section 46	:	Amendment of section 80HHC
Section 47	:	Amendment of section 80HHD
Section 48	:	Amendment of section 80HHE
Section 49	:	Insertion of new section 80HHF
Section 50	:	Substitution of new sections for section 80-IA
Section 51	:	Amendment of section 80JJA
Section 52	:	Amendment of section 80L
Section 53	:	Amendment of section 80-O
Section 54	:	Amendment of section 80R
Section 55	:	Amendment of section 80RR
Section 56	:	Amendment of section 80RRA
Section 57	:	Amendment of section 112
Section 58	:	Amendment of section 115AC
Section 59	:	Insertion of new section 115ACA
Section 60	:	Amendment of section 115AD
Section 61	:	Insertion of new Chapter XII-E
Section 62	:	Amendment of section 139
Section 63	:	Amendment of section 140A
Section 64	:	Amendment of section 143
Section 65	:	Amendment of section 154
Section 66	:	Amendment of section 155
Section 67	:	Amendment of section 180
Section 68	:	Amendment of section 180A
Section 69	:	Amendment of section 194A
Section 70	:	Amendment of section 194B
Section 71	:	Amendment of section 194BB
Section 72	:	Omission of section 194H
Section 73	:	Amendment of section 194K
Section 74	:	Insertion of new section 194L
Section 75	:	Amendment of section 196A
Section 76	:	Amendment of section 197
Section 77	:	Amendment of section 197A
Section 78	:	Amendment of sections 198 to 200, 202 to 203A, 204 and 205
Section 79	:	Amendment of section 201
Section 80	:	Amendment of section 206C
Section 81	:	Amendment of section 234A
Section 82	:	Amendment of section 234B
Section 83	:	Amendment of section 249
Section 84	:	Amendment of section 250
Section 85	:	Amendment of section 253
Section 86	:	Amendment of section 254
Section 87	:	Amendment of section 260A
Section 88	:	Amendment of section 272A
Section 89	:	Omission of Tenth Schedule
Section 90	:	Consequential amendments
WEALTH-TAX
Section 91	:	Amendment of section 2
Section 92	:	Amendment of section 16
Section 92	:	Amendment of section 16
Section 93	:	Amendment of section 23A
Section 94	:	Amendment of section 24
Section 95	:	Amendment of section 27
Section 96	:	Amendment of section 27A
Section 97	:	Amendment of section 35
EXPENDITURE-TAX
Section 98	:	Amendment of section 4
Section 99	:	Amendment of section 22
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 100	:	Substitution of new authorities
Section 101	:	Amendment of section 3
Section 102	:	Amendment of section 25
Section 103	:	Insertion of new Chapter VB
Section 104	:	Amendment of section 30
Section 105	:	Amendment of section 47
Section 106	:	Amendment of section 54
Section 107	:	Amendment of section 61
Section 108	:	Amendment of section 111
Section 109	:	Amendment of section 117
Section 110	:	Amendment of section 129DD
Section 111	:	Amendment of section 130
Section 112	:	Substitution of new section for section 130A
Section 113	:	Amendment of section 130C
Section 114	:	Amendment of section 130E
Section 115	:	Amendment of section 157
Section 116	:	Additional duty of customs (high speed diesel oil)
Section 117	:	Amendment of Act 51 of 1975
Section 118	:	Surcharge of customs
EXCISE
Section 119	:	Substitution of new authorities
Section 120	:	Amendment of section 2
Section 121	:	Amendment of section 3
Section 122	:	Amendment of section 4A
Section 123	:	Amendment of section 5A
Section 124	:	Insertion of new Chapter IIIA
Section 125	:	Amendment of section 33
Section 126	:	Amendment of section 35EE
Section 127	:	Amendment of section 35G
Section 128	:	Substitution of new section for section 35H
Section 129	:	Amendment of section 35J
Section 130	:	Amendment of section 35L
Section 131	:	Amendment of section 37
Section 132	:	Validation of certain rules
Section 133	:	Additional duly of excise (high speed diesel oil)
Section 134	:	Amendment of Act 5 of 1986
Section 135	:	Amendment of Act 58 of 1957
Chapter: V
MISCELLANEOUS
Section 136	:	Amendment of Act 6 of 1898
Section 137	:	Amendment of section 8A of Act 2 of 1899
Section 138	:	Amendment of Act 32 of 1994
Section 139	:	Amendment of section 76 of Act 21 of 1998
SCHEDULE
SCH-01	:	First Schedule
SCH-02	:	Second Schedule
SCH-03	:	Third Schedule
SCH-04	:	Fourth Schedule
SCH-05	:	Fifth Schedule
SCH-06	:	Sixth Schedule