Finance Act, 2000

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	:	Substitution of new section for section 10A
Section 7	:	Substitution of new section for section 10B
Section 8	:	Amendment of section 11
Section 9	:	Amendment of section 12
Section 10	:	Amendment of section 13
Section 11	:	Amendment of section 17
Section 12	:	Amendment of section 24
Section 13	:	Insertion of new section 25B
Section 14	:	Amendment of section 32
Section 15	:	Amendment of section 33AC
Section 16	:	Amendment of section 35
Section 17	:	Amendment of section 35D
Section 18	:	Amendment of section 36
Section 19	:	Amendment of section 43
Section 20	:	Amendment of section 43B
Section 21	:	Amendment of section 47
Section 22	:	Amendment of section 48
Section 23	:	Amendment of section 49
Section 24	:	Amendment of section 50B
Section 25	:	Amendment of section 54EA
Section 26	:	Amendment of section 54EB
Section 27	:	Insertion of new section 54EC
Section 28	:	Amendment of section 54F
Section 29	:	Amendment of section 72A
Section 30	:	Amendment of section 80E
Section 31	:	Amendment of section 80G
Section 32	:	Amendment of section 80HHB
Section 33	:	Amendment of section 80HHBA
Section 34	:	Amendment of section 80HHC
Section 35	:	Amendment of section 80HHD
Section 36	:	Amendment of section 80HHE
Section 37	:	Amendment of section 80HHF
Section 38	:	Amendment of section 80-IA
Section 39	:	Amendment of section 80-IB
Section 40	:	Amendment of section 80L
Section 41	:	Amendment of section 80-O
Section 42	:	Amendment of section 80R
Section 43	:	Amendment of section 80RR
Section 44	:	Amendment of section 80RRA
Section 45	:	Amendment of section 87
Section 46	:	Amendment of section 88
Section 47	:	Amendment of section 88B
Section 48	:	Insertion of new section 88C
Section 49	:	Amendment of section 112
Section 50	:	Amendment of section 115JA
Section 51	:	Amendment of section 115JAA
Section 52	:	Insertion of new section 115JB
Section 53	:	Amendment of section 115-O
Section 54	:	Amendment of section 115P
Section 55	:	Amendment of section 115R
Section 56	:	Amendment of section 115S
Section 57	:	Insertion of new Chapter XII-F
Section 58	:	Amendment of section 139A
Section 59	:	Amendment of section 158BFA
Section 60	:	Amendment of section 194A
Section 61	:	Amendment of section 194L
Section 62	:	Amendment of section 220
Section 63	:	Amendment of section 245N
Section 64	:	Amendment of section 245R
Section 65	:	Amendment of section 246
Section 66	:	Amendment of section 246A
Section 67	:	Amendment of section 249
Section 68	:	Amendment of section 254
Section 69	:	Amendment of section 267
Section 70	:	Amendment of section 275
Section 71	:	Amendment of section 285B
WEALTH-TAX
Section 72	:	Amendment of section 23
Section 73	:	Amendment of section 24
Section 74	:	Amendment of section 31
Section 75	:	Amendment of section 34A
Section 76	:	Amendment of section 35
INTEREST-TAX
Section 77	:	Amendment of section 4 of Act 45 of 1974
Chapter: IV
INDIRECT TAXES CUSTOMS
Section 78	:	Amendment of section 27A
Section 79	:	Amendment of section 28
Section 80	:	Amendment of section 28AA
Section 81	:	Amendment of section 28AB
Section 82	:	Amendment of section 28B
Section 83	:	Amendment of section 47
Section 84	:	Amendment of section 59
Section 85	:	Amendment of section 114A
Section 86	:	Amendment of section 127B
Section 87	:	Insertion of new section 127MA
Section 88	:	Amendment of section 142
Section 89	:	Amendment of Act 51 of 1975
Section 90	:	Surcharge of customs
EXCISE
Section 91	:	Insertion of new section 2A
Section 92	:	Amendment of section 3
Section 93	:	Amendment of section 3A
Section 94	:	Substitution of new section for section 4
Section 95	:	Amendment of section 4A
Section 96	:	Amendment of section 11
Section 97	:	Amendment of section 11A
Section 98	:	Amendment of section 11AA
Section 99	:	Amendment of section 11AB
Section 100	:	Amendment of section 11AC
Section 101	:	Amendment of section 11B
Section 102	:	Amendment of section 11BB
Section 103	:	Amendment of section 11D
Section 104	:	Amendment of section 14A
Section 105	:	Amendment of section 14AA
Section 106	:	Amendment of section 32E
Section 107	:	Insertion of new section 32PA
Section 108	:	Amendment of section 37
Section 109	:	Validation of action taken under section 3 of Act 1 of 1944
Section 110	:	Validation of action taken under section 11A of Act 1 of 1944
Section 111	:	Validation of exemption given to diplomatic or consular missions with retrospective effect
Section 112	:	Validation of the denial of credit of duty paid on high speed diesel oil
Section 113	:	Amendment of Act 5 of 1986
Section 114	:	Amendment of Act 58 of 1957
Section 115	:	Amendment of Act 16 of 1955
Chapter: V
SERVICE TAX
Section 116	:	Amendment of Act 32 of 1994
Section 117	:	Validation of certain action taken under Service Tax Rules
Chapter: VI
MISCELLANEOUS
Section 118	:	Substitution of new section for section 8A of Act 2 of 1899
Section 119	:	Amendment of section 9 of Act 74 of 1956
Section 120	:	Validation
Section 121	:	Amendment of Act 21 of 1998
Section 122	:	Amendment of Act 27 of 1999
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