Direct Tax Laws (Amendment) Act, 1989

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 3
Section 4	:	Amendment of section 10
Section 5	:	Amendment of section 11
Section 6	:	Amendment of section 32A
Section 7	:	Amendment of section 32AB
Section 8	:	Amendment of section 35
Section 9	:	Amendment of section 40
Section 10	:	Amendment of section 44AC
Section 11	:	Amendment of section 64
Section 12	:	Insertion of new section 67A
Section 13	:	Amendment of section 80C
Section 14	:	Amendment of section 80CC
Section 15	:	Amendment of section. 80HHC
Section 16	:	Insertion of new section 80HHD
Section 17	:	Amendment of section 86
Section 18	:	Amendment of section 115A
Section 19	:	Amendment of section 115J
Section 20	:	Amendment of section 139
Section 21	:	Amendment of section 143
Section 22	:	Amendment of section 144A
Section 23	:	Amendment of section 147
Section 24	:	Amendment of section 148
Section 25	:	Amendment of section 155
Section 26	:	Substitution of new sub-heading for sub-heading DD of Chapter XV
Section 27	:	Omission of section 167A
Section 28	:	Insertion of new section 167B
Section 29	:	Amendment of section 190
Section 30	:	Amendment of section 194A
Section 31	:	Omission of section 194E
Section 32	:	Substitution of new section for section 196A
Section 33	:	Amendment of sections 198, 199, 200, 202, 203, 203A, 205 and 215
Section 34	:	Amendment of section 206C
Section 35	:	Amendment of section 209
Section 36	:	Amendment of sections 222, 223, 224, 225, 226, 228 and 228A
Section 37	:	Amendment of section 226
Section 38	:	Amendment of section 234A
Section 39	:	Amendment of section 234B
Section 40	:	Amendment of section 234C
Section 41	:	Amendment of section 244A
Section 42	:	Amendment of sub-heading to Chapter XX
Section 43	:	Amendment of section 246
Section 44	:	Omission of section 246A
Section 45	:	Amendment of section 249
Section 46	:	Amendment of section 253
Section 47	:	Amendment of section 255
Section 48	:	Amendment of section 269A
Section 49	:	Amendment of section 269B
Section 50	:	Amendment of section 271
Section 51	:	Amendment of section 273A
Section 52	:	Amendment of section 275
Section 53	:	Insertion of new section 279B
Section 54	:	Amendment of Second Schedule
Section 55	:	Amendment of Third Schedule
Section 56	:	Amendment of Tenth Schedule
Section 57	:	Consequential amendments
Chapter: III
AMENDMENT TO THE WEALTH-TAX ACT, 1957
Section 58	:	Amendment of section 2
Section 59	:	Amendment of section 4
Section 60	:	Amendment of section 5
Section 61	:	Amendment of section 6
Section 62	:	Substitution of new section for section 7
Section 63	:	Amendment of section 11
Section 64	:	Amendment of section 16
Section 65	:	Amendment of section 16A
Section 66	:	Amendment of section 17
Section 67	:	Amendment of section 17B
Section 68	:	Amendment of section 18
Section 69	:	Substitution of new section for section 18A
Section 70	:	Amendment of section 18B
Section 71	:	Amendment of section 23
Section 72	:	Amendment of section 26
Section 73	:	Amendment of section 34A
Section 74	:	Amendment of section 35
Section 75	:	Insertion of new section 36
Section 76	:	Amendment of section 41
Section 77	:	Amendment of section 42A
Section 78	:	Insertion of new Schedule III
Chapter: IV
AMENDMENTS TO THE GIFT-TAX ACT, 1958
Section 79	:	Amendment of section 3
Section 80	:	Amendment of section 5
Section 81	:	Substitution of new section for section 6
Section 82	:	Amendment of section 10
Section 83	:	Amendment of section 15
Section 84	:	Amendment of section 16
Section 85	:	Amendment of section 16B
Section 86	:	Amendment of section 17
Section 87	:	Substitution of new section for section 17A
Section 88	:	Amendment of section 22
Section 89	:	Amendment of section 25
Section 90	:	Amendment of section 33A
Section 91	:	Amendment of section 34
Section 92	:	Insertion of new section 35E
Section 93	:	Amendment of section 45
Section 94	:	Insertion of new Schedule II
Chapter: V
AMENDMENTS TO THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987
Section 95	:	Amendment of Act 4 of 1988