Finance (No. 2) Act, 2004

Chapter: I
PRELIMINARY
Section 1	:	Short title and commencement
Chapter: II
RATES OF INCOME-TAX
Section 2	:	Income-tax
Chapter: III
DIRECT TAXES
Section 3	:	Amendment of section 2
Section 4	:	Amendment of section 7
Section 5	:	Amendment of section 10
Section 6	:	Amendment of section 12AA
Section 7	:	Amendment of section 17
Section 8	:	Amendment of section 32
Section 9	:	Amendment of section 33AC
Section 10	:	Amendment of section 35AC
Section 11	:	Amendment of section 40
Section 12	:	Amendment of section 48
Section 13	:	Amendment of section 56
Section 14	:	Amendment of section 71
Section 15	:	Insertion of new section 80CCD
Section 16	:	Amendment of section 80DD
Section 17	:	Amendment of section 80-IA
Section 18	:	Amendment of section 80-IB
Section 19	:	Amendment of section 80U
Section 20	:	Amendment of section 87
Section 21	:	Amendment of section 88
Section 22	:	Insertion of new section 88D
Section 23	:	Insertion of new section 88E
Section 24	:	Amendment of section 90
Section 25	:	Amendment of section 94
Section 26	:	Insertion of new section 111A
Section 27	:	Amendment of section 115AD
Section 28	:	Amendment of section 115JB
Section 29	:	Amendment of section 115R
Section 30	:	Insertion of new Chapter XII-G
Section 31	:	Amendment of section 119
Section 32	:	Amendment of section 139
Section 33	:	Amendment of section 139A
Section 34	:	Insertion of new section 142A
Section 35	:	Amendment of section 153
Section 36	:	Amendment of section 153B
Section 37	:	Amendment of section 194C
Section 38	:	Insertion of new section 194LA
Section 39	:	Amendment of section 197
Section 40	:	Amendment of section 198
Section 41	:	Amendment of section 199
Section 42	:	Amendment of section 200
Section 43	:	Amendment of section 202
Section 44	:	Amendment of section 203
Section 45	:	Substitution of new section for section 203A
Section 46	:	Insertion of new section 203AA
Section 47	:	Amendment of section 204
Section 48	:	Amendment of section 205
Section 49	:	Amendment of section 206
Section 50	:	Amendment of section 206C
Section 51	:	Amendment of section 206CA
Section 52	:	Amendment of section 245RR
Section 53	:	Amendment of section 246A
Section 54	:	Amendment of section 253
Section 55	:	Insertion of new section 271FA
Section 56	:	Amendment of section 272A
Section 57	:	Amendment of section 272B
Section 58	:	Amendment of section 272BBB
Section 59	:	Amendment of section 273B
Section 60	:	Insertion of new section 277A
Section 61	:	Amendment of section 278B
Section 62	:	Amendment of section 279
Section 63	:	Substitution of new section for section 285BA
Section 64	:	Amendment of the Thirteenth Schedule
Section 65	:	Amendment of section 35HA of Act 27 of 1957
Chapter: IV
INDIRECT TAXES
Section 66	:	Amendment of section 41
Section 67	:	Insertion of new section 122A
Section 68	:	Amendment of section 128
Section 69	:	Amendment of section 129A
Section 70	:	Amendment of section 129B
Section 71	:	Amendment of section 137
Section 72	:	Amendment of section 142
Section 73	:	Amendment of section 156
Section 74	:	Validation of certain actions taken by Central Excise Officers
Section 75	:	Amendment of section 3
Section 76	:	Amendment of section 9A
Section 77	:	Amendment of section 9C
Section 78	:	Amendment of First Schedule
Section 79	:	Amendment of section 9A
Section 80	:	Amendment of section 11
Section 81	:	Insertion of new section 33A
Section 82	:	Amendment of section 35
Section 83	:	Amendment of section 35B
Section 84	:	Amendment of section 35C
Section 85	:	Amendment of section 37
Section 86	:	Amendment of the Third Schedule
Section 87	:	Validation of certain actions taken by officers of customs
Section 88	:	Amendment of the CENVAT Credit Rules, 2002
Section 89	:	Amendment of First Schedule to Act 5 of 1986
Chapter: V
SERVICE TAX
Section 90	:	Amendment of Act 32 of 1994
Chapter: VI
EDUCATION CESS
Section 91	:	Education Cess
Section 92	:	Definition
Section 93	:	Education Cess on excisable goods
Section 94	:	Education Cess on imported goods
Section 95	:	Omitted
Chapter: VII
SECURITIES TRANSACTION TAX
Section 96	:	Extent, commencement and application
Section 97	:	Definitions
Section 98	:	Charge of securities transaction tax
Section 99	:	Value of taxable securities transaction
Section 100	:	Collection and recovery of securities transaction tax
Section 101	:	Recognised stock exchange or Mutual Fund to furnish prescribed return
Section 102	:	Assessment
Section 103	:	Rectification of mistake
Section 104	:	Interest on delayed payment of securities transaction tax
Section 105	:	Penalty for failure to collect or pay securities transaction tax
Section 106	:	Penalty for failure to furnish prescribed return
Section 107	:	Penalty for failure to comply with notice
Section 108	:	Penalty not to be imposed in certain cases
Section 109	:	Application of certain provisions of Act 43 of 1961
Section 110	:	Appeals to Commissioner of Income-tax (Appeals)
Section 111	:	Appeals to the Appellate Tribunal
Section 112	:	False statement in verification, etc.
Section 113	:	Institution of proceedings
Section 113A	:	Chapter VII not to apply in certain cases.
Section 114	:	Power to make rules
Section 115	:	Power to remove difficulties
Chapter: VIII
MISCELLANEOUS
Section 116	:	Amendment of Act 5 of 1873
Section 117	:	Amendment of Act 2 of 1899
Section 118	:	Amendment of section 8
Section 119	:	Amendment of Chapter VI
Section 120	:	Amendment of section 4 of Act 39 of 2003
Section 121	:	Repeal of section 2 of Act 13 of 2004
SCHEDULE
SCH 01	:	FIRST SCHEDULE
SCH 02	:	SECOND SCHEDULE
Memorandum to Finance (No-2) Bill, 2004
Memo	:	Memorandums