Taxation Laws (Amendment) Act, 1975

Chapter: I
PRELIMINARY
Section 1	:	Short title and commencement
Chapter: II
AMENDMENTS TO THE INCOME-TAX ACT, 1961
Section 2	:	Amendment of section 2
Section 3	:	Amendment of section 10
Section 4	:	Amendment of section 11
Section 5	:	Amendment of section 13
Section 6	:	Amendment of section 23
Section 7	:	Amendment of section 26
Section 8	:	Amendment of section 32
Section 9	:	Amendment of section 35C
Section 10	:	Amendment of section 37
Section 11	:	Insertion of new section 44AA
Section 12	:	Amendment of section 49
Section 13	:	Amendment of section 64
Section 14	:	Insertion of new sections 69C and 69D
Section 15	:	Amendment of section 73
Section 16	:	Amendment of section 80A
Section 17	:	Amendment of section 80B
Section 18	:	Amendment of section 80G
Section 19	:	Insertion of new section 80GG
Section 20	:	Omission of section 80H
Section 21	:	Amendment of section 80HH
Section 22	:	Amendment of section 80J
Section 23	:	Amendment of section 80L
Section 24	:	Amendment of section 80P
Section 25	:	Amendment of section 80QQ
Section 26	:	Insertion of new sections 80V and 80VV
Section 27	:	Amendment of section 104
Section 28	:	Amendment of section 109
Section 29	:	Amendment of section 124
Section 30	:	Amendment of section 125
Section 31	:	Insertion of new section 125A
Section 32	:	Amendment of section 127
Section 33	:	Amendment of section 130A
Section 34	:	Amendment of section 131
Section 35	:	Amendment of section 132
Section 36	:	Amendment of section 132A
Section 37	:	Substitution of new section for section 133A
Section 38	:	Amendment of section 139
Section 39	:	Insertion of new section 139A
Section 40	:	Amendment of section 140
Section 41	:	Amendment of section 140A
Section 42	:	Amendment of section 141A
Section 43	:	Amendment of section 142
Section 44	:	Amendment of section 144
Section 45	:	Insertion of new sections 144A and 144B
Section 46	:	Amendment of section 146
Section 47	:	Amendment of section 153
Section 48	:	Amendment of section 154
Section 49	:	Amendment of Section 176
Section 50	:	Amendment of section 179
Section 51	:	Amendment of section 185
Section 52	:	Amendment of section 189
Section 53	:	Amendment of section 221
Section 54	:	Amendment of section 222
Section 55	:	Amendment of section 223
Section 56	:	Amendment of section 244
Section 57	:	Insertion of new Chapter XIXA
Section 58	:	Amendment of section 246
Section 59	:	Amendment of section 249
Section 60	:	Amendment of section 253
Section 61	:	Amendment of section 271
Section 62	:	Insertion of new section 271A
Section 63	:	Insertion of new sections 272A and 272B
Section 64	:	Insertion of new section 273A
Section 65	:	Amendment of section 274
Section 66	:	Amendment of section 275
Section 67	:	Omission of section 276
Section 68	:	Substitution of new sections for sections 276B and 276C
Section 69	:	Amendment of section 276D
Section 70	:	Substitution of new sections for sections 277 and 278
Section 71	:	Amendment of section 279
Section 72	:	Insertion of new section 279A
Section 73	:	Substitution of new section for section 281
Section 74	:	Insertion of new section 281B
Section 75	:	Amendment of section 285A
Section 76	:	Insertion of new section 285B
Section 77	:	Amendment of section 287
Section 78	:	Insertion of new sections 292A and 292B
Section 79	:	Amendment of section 295
Section 80	:	Substitution of new section for section 296
Section 81	:	Amendment of Second Schedule
Chapter: III
AMENDMENTS TO THE WEALTH-TAX ACT, 1957
Section 82	:	Amendment of section 4
Section 83	:	Amendment of section 5
Section 84	:	Amendment of section 8
Section 85	:	Insertion of new section 8AA
Section 86	:	Amendment of section 8B
Section 87	:	Amendment of section 11B
Section 88	:	Amendment of Section 15A
Section 89	:	Amendment of Section 15B
Section 90	:	Insertion of new section 17A
Section 91	:	Amendment of section 18
Section 92	:	Insertion of new sections 18A and 18B
Section 93	:	Insertion of new Chapter VA
Section 94	:	Amendment of section 23
Section 95	:	Amendment of section 24
Section 96	:	Amendment of section 26
Section 97	:	Amendment of Section 34A
Section 98	:	Substitution of new sections for section 34B
Section 99	:	Amendment of section 35
Section 100	:	Insertion of new sections 35A to 35N
Section 101	:	Omission of section 36
Section 102	:	Substitution of new sections for section 37A
Section 103	:	Amendment of section 42A
Section 104	:	Insertion of new section 42C
Section 105	:	Amendment of section 46
Chapter: IV
AMENDMENTS TO THE GIFT-TAX ACT, 1958
Section 106	:	Insertion of new section 6A
Section 107	:	Amendment of section 7
Section 108	:	Insertion of new section 7AA
Section 109	:	Amendment of section 7B
Section 110	:	Amendment of section 11AA
Section 111	:	Amendment of section 14A
Section 112	:	Insertion of new section 16A
Section 113	:	Amendment of section 17
Section 114	:	Insertion of new section 17A
Section 115	:	Substitution of new section for section 18
Section 116	:	Amendment of section 23
Section 117	:	Amendment of section 25
Section 118	:	Amendment of section 33A
Section 119	:	Amendment of section 35
Section 120	:	Insertion of new sections 35A, 35B and 36C
Section 121	:	Amendment of section 41A
Section 122	:	Insertion of new section 41C
Section 123	:	Amendment of section 46
Chapter: V
AMENDMENTS TO THE COMPANIES (PROFITS) SURTAX ACT, 1964
Section 124	:	Amendment of section 18
Section 125	:	Amendment of section 25