Finance (No. 2) Act, 2009

Chapter: I
PRELIMINARY
Section 1	:	Short title and commencement
Chapter: II
RATES OF INCOME-TAX
Section 2	:	RATES OF INCOME-TAX
Chapter: III
DIRECT TAXES
Section 3	:	Amendment of section 2
Section 4	:	Amendment of section 10
Section 5	:	Amendment of section 10A
Section 6	:	Amendment of section 10AA
Section 7	:	Amendment of section 10B
Section 8	:	Insertion of new section 13B
Section 9	:	Amendment of section 17
Section 10	:	Amendment of section 28
Section 11	:	Amendment of section 32
Section 12	:	Amendment of section 35
Section 13	:	Insertion of new section 35AD
Section 14	:	Amendment of section 36
Section 15	:	Amendment of section 40
Section 16	:	Amendment of section 40A
Section 17	:	Amendment of section 43
Section 18	:	Amendment of section 44AA
Section 19	:	Amendment of section 44AB
Section 20	:	Substitution of new section for section 44AD
Section 21	:	Amendment of section 44AE
Section 22	:	Amendment of section 44AF
Section 23	:	Amendment of section 49
Section 24	:	Amendment of section 50B
Section 25	:	Amendment of section 50C
Section 26	:	Amendment of section 56
Section 27	:	Amendment of section 57
Section 28	:	Insertion of new section 73A
Section 29	:	Amendment of section 80A
Section 30	:	Amendment of section 80CCD
Section 31	:	Amendment of section 80DD
Section 32	:	Amendment of section 80E
Section 33	:	Amendment of section 80G
Section 34	:	Amendment of section 80GGB
Section 35	:	Amendment of section 80GGC
Section 36	:	Amendment of section 80-IA
Section 37	:	Amendment of section 80-IB
Section 38	:	Amendment of section 80U
Section 39	:	Amendment of section 89
Section 40	:	Substitution of new section for section 90
Section 41	:	Amendment of section 92C
Section 42	:	Insertion of new section 92CB
Section 43	:	Amendment of section 115BBC
Section 44	:	Amendment of section 115JA
Section 45	:	Amendment of section 115JAA
Section 46	:	Amendment of section 115JB
Section 47	:	Amendment of section 115-O
Section 48	:	Amendment of section 115WE
Section 49	:	Insertion of new section 115WM
Section 50	:	Amendment of section 131
Section 51	:	Amendment of section 132
Section 52	:	Amendment of section 132A
Section 53	:	Amendment of section 139A
Section 54	:	Amendment of section 140
Section 55	:	Amendment of section 143
Section 56	:	Insertion of new section 144C
Section 57	:	Substitution of new section for section 145A
Section 58	:	Amendment of section 147
Section 59	:	Insertion of new section 167C
Section 60	:	Amendment of section 194A
Section 61	:	Substitution of new section for section 194C
Section 62	:	Amendment of section 194-I
Section 63	:	Amendment of section 197A
Section 64	:	Amendment of section 200
Section 65	:	Insertion of new section 200A
Section 66	:	Amendment of section 201
Section 67	:	Amendment of section 203A
Section 68	:	Amendment of section 206A
Section 69	:	Insertion of new section 206AA
Section 70	:	Amendment of section 206C
Section 71	:	Amendment of section 208
Section 72	:	Amendment of section 246A
Section 73	:	Amendment of section 253
Section 74	:	Amendment of section 271
Section 75	:	Amendment of section 272A
Section 76	:	Amendment of section 281B
Section 77	:	Substitution of new section for section 282
Section 78	:	Insertion of new section 282B
Section 79	:	Insertion of new section 293C
Section 80	:	Amendment of First Schedule
Section 81	:	Amendment of Fourth Schedule
Section 82	:	Amendment of Thirteenth Schedule
Section 83	:	Amendment of Section 3
Section 84	:	Amendment of Section 44A
Chapter: IV
INDIRECT TAXES
Section 85	:	Insertion of new section 26A
Section 86	:	Amendment of section 28F
Section 87	:	Amendment of section 130
Section 88	:	Amendment of section 130A
Section 89	:	Amendment of section 137
Section 90	:	Amendment of section 156
Section 91	:	Amendment of section 157
Section 92	:	Validation of certain actions taken by officers of customs appointed under section 4
Section 93	:	Amendment of notification issued under section 25 of the Customs Act
Section 94	:	Amendment of section 3
Section 95	:	Amendment of section 8B
Section 96	:	Validation of certain actions taken under section 8B of Act 51 of 1975
Section 97	:	Amendment of section 8C
Section 98	:	Validation of certain actions taken under section 8C of Act 51 of 1975
Section 99	:	Amendment of section 9
Section 100	:	Validation of certain actions taken under section 9 of Act 51 of 1975
Section 101	:	Amendment of section 9A
Section 102	:	Validation of certain actions taken under section 9A of Act 51 of 1975
Section 103	:	Amendment of First Schedule
Section 104	:	Amendment of section 9A
Section 105	:	Amendment of section 14A
Section 106	:	Amendment of section 14AA
Section 107	:	Amendment of section 23A
Section 108	:	Amendment of section 35G
Section 109	:	Amendment of section 35H
Section 110	:	Amendment of section 37
Section 111	:	Amendment of notifications issued under section 37 of Central Excise Act and validation of certain actions taken
Section 112	:	Amendment of First Schedule to Act 5 of 1986
Chapter: V
Service tax
Section 113	:	Amendment of Act 32 of 1994
Chapter: VI
MISCELLANEOUS
Section 114	:	Amendment of section 13 of Act 58 of 2002
Section 115	:	Amendment of Chapter VII of Finance (No. 2) Act, 2004
Section 116	:	Amendment of Act 18 of 2008
Section 117	:	Repeal
SCHEDULES
Sch-01	:	THE FIRST SCHEDULE
Sch-02	:	THE SECOND SCHEDULE
Sch-03	:	THE THIRD SCHEDULE
Sch-04	:	THE FOURTH SCHEDULE
Sch-05	:	THE FIFTH SCHEDULE