Finance Act, 2013

Chapter: I
PRELIMINARY
Section 1	:	Short title and commencement.
Chapter: II
RATES OF INCOME-TAX
Section 2	:	Income-tax.
Chapter: III
DIRECT TAXES
Part: I
Income-tax
Section 3	:	Amendment of section 2.
Section 4	:	Substitution of reference of certain expression by other expression.
Section 5	:	Amendment of section 10.
Section 6	:	Insertion of new section 32AC.
Section 7	:	Amendment of section 36.
Section 8	:	Amendment of section 40.
Section 9	:	Amendment of section 43.
Section 10	:	Insertion of new section 43CA.
Section 11	:	Amendment of section 56.
Section 12	:	Amendment of section 80C.
Section 13	:	Amendment of section 80CCG.
Section 14	:	Amendment of section 80D.
Section 15	:	Insertion of new section 80EE.
Section 16	:	Amendment of section 80G.
Section 17	:	Amendment of section 80GGB.
Section 18	:	Amendment of section 80GGC.
Section 19	:	Amendment of section 80-IA.
Section 20	:	Amendment of section 80JJAA.
Section 21	:	Amendment of section 87.
Section 22	:	Insertion of new section 87A.
Section 23	:	Amendment of section 90.
Section 24	:	Amendment of section 90A.
Section 25	:	Omission of Chapter X-A relating to General Anti-Avoidance Rule.
Section 26	:	Insertion of new Chapter X-A.
Section 27	:	Amendment of section 115A.
Section 28	:	Amendment of section 115AD.
Section 29	:	Amendment of section 115BBD.
Section 30	:	Amendment of section 115-O.
Section 31	:	Insertion of new Chapter XII-DA.
Section 32	:	Amendment of section 115R.
Section 33	:	Insertion of new Chapter XII-EA.
Section 34	:	Amendment of section 132B.
Section 35	:	Amendment of section 138.
Section 36	:	Amendment of section 139.
Section 37	:	Amendment of section 142.
Section 38	:	Omission of section 144BA.
Section 39	:	Insertion of new section 144BA.
Section 40	:	Amendment of section 144C.
Section 41	:	Amendment of section 153.
Section 42	:	Amendment of section 153B.
Section 43	:	Amendment of section 153D.
Section 44	:	Amendment of section 167C.
Section 45	:	Amendment of section 179.
Section 46	:	Insertion of new section 194-IA.
Section 47	:	Insertion of new section 194LD.
Section 48	:	Amendment of section 195.
Section 49	:	Amendment of section 196D.
Section 50	:	Amendment of section 204.
Section 51	:	Amendment of section 206AA.
Section 52	:	Amendment of section 206C.
Section 53	:	Amendment of section 245N.
Section 54	:	Amendment of section 245R.
Section 55	:	Amendment of section 246A.
Section 56	:	Amendment of section 252.
Section 57	:	Amendment of section 253.
Section 58	:	Substitution of new section for section 271FA.
Section 59	:	Amendment of section 295.
Section 60	:	Amendment of Fourth Schedule.
Part: II
Wealth-tax
Section 61	:	Amendment of section 2.
Section 62	:	Insertion of new sections 14A and 14B.
Section 63	:	Amendment of section 46.
Chapter: IV
INDIRECT TAXES
Part: I
Customs
Section 64	:	Amendment of section 11
Section 65	:	Amendment of section 27
Section 66	:	Amendment of section 28
Section 67	:	Amendment of section 28BA
Section 68	:	Amendment of section 28E
Section 69	:	Amendment of section 29
Section 70	:	Amendment of section 30
Section 71	:	Amendment of section 41
Section 72	:	Amendment of section 47
Section 73	:	Amendment of section 49
Section 74	:	Amendment of section 69
Section 75	:	Amendment of section 104
Section 76	:	Amendment of section 129B
Section 77	:	Amendment of section 129C
Section 78	:	Amendment of section 135
Section 79	:	Amendment of section 142
Section 80	:	Omission of section 143A
Section 81	:	Amendment of section 144
Section 82	:	Substitution of new section for section 146
Section 83	:	Amendment of section 146A
Section 84	:	Amendment of section 147
Section 85	:	Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively
Section 86	:	Amendment of First Schedule
Section 87	:	Amendment of Second Schedule
Part: II
Excise
Section 88	:	Amendment of section 9
Section 89	:	Amendment of section 9A
Section 90	:	Amendment of section 11
Section 91	:	Amendment of section 11A
Section 92	:	Amendment of section 11DDA
Section 93	:	Amendment of section 20
Section 94	:	Amendment of section 21
Section 95	:	Amendment of section 23A
Section 96	:	Amendment of section 23C
Section 97	:	Amendment of section 23F
Section 98	:	Amendment of section 35C
Section 99	:	Amendment of section 35D
Section 100	:	Amendment of section 37C
Section 101	:	Amendment of Third Schedule
Section 102	:	Amendment of First Schedule
Chapter: V
SERVICE TAX
Section 103(A)	:	Amendment of Act 32 of 1994 - Amendment of section 65B
Section 103(B)	:	Amendment of Act 32 of 1994 - Amendment of section 66B
Section 103(C)	:	Amendment of Act 32 of 1994 - Insertion of Section 66BA
Section 103(D)	:	Amendment of Act 32 of 1994 - Amendment of Section 66D
Section 103(E)	:	Amendment of Act 32 of 1994 - Amendment of section 73
Section 103(F)	:	Amendment of Act 32 of 1994 - Amendment of Section 77
Section 103(G)	:	Amendment of Act 32 of 1994 - Insertion of Section 78A
Section 103(H)	:	Amendment of Act 32 of 1994 - Amendment of section 83
Section 103(I)	:	Amendment of Act 32 of 1994 - Amendment of Section 86
Section 103(J)	:	Amendment of Act 32 of 1994 - Amendment of Section 89
Section 103(K)	:	Amendment of Act 32 of 1994 - Insertion of Section 90 and 91
Section 103(L)	:	Amendment of Act 32 of 1994 - Amendment of Section 95
Section 103(M)	:	Amendment of Act 32 of 1994 - Insertion of New Section 99
Chapter: VI
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013
Section 104	:	SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013 - Short title
Section 105	:	Definitions
Section 106	:	Person who may make declaration of tax dues
Section 107	:	Procedure for making declaration and payment of tax dues
Section 108	:	Immunity from penalty, interest and other proceeding
Section 109	:	No refund of amount paid under the Scheme
Section 110	:	Tax dues declared but not paid
Section 111	:	Failure to make true declaration
Section 112	:	Removal of doubts
Section 113	:	Power to remove difficulties
Section 114	:	Power to make rules
Chapter: VII
COMMODITIES TRANSACTION TAX
Section 115	:	Commodities Transaction Tax - Extent, commencement and application
Section 116	:	Definitions
Section 117	:	Charge of commodities transaction tax
Section 118	:	Value of taxable commodities transaction
Section 119	:	Collection and recovery of commodities transaction tax
Section 120	:	Furnishing of return
Section 121	:	Assessment
Section 122	:	Rectification of mistake
Section 123	:	Interest on delayed payment of commodities transaction tax
Section 124	:	Penalty for failure to collect or pay commodities transaction tax
Section 125	:	Penalty for failure to furnish return
Section 126	:	Penalty for failure to comply with notice
Section 127	:	Penalty not to be imposed in certain cases
Section 128	:	Application of certain provisions of Income-tax Act.
Section 129	:	Appeal to Commissioner of Income-tax (Appeals)
Section 130	:	Appeal to Appellate Tribunal
Section 131	:	Punishment for false statement
Section 132	:	Institution of prosecution
Section 132A.	:	Chapter VII not to apply in certain cases.
Section 133	:	Power to make rules
Section 134	:	Power to remove difficulties
Chapter: VIII
MISCELLANEOUS
Section 135	:	Amendment of Finance (No. 2) Act, 2004 (Act 23 of 2004)
Schedules
Sch 01	:	THE FIRST SCHEDULE - INCOME-TAX
Sch 02	:	THE SECOND SCHEDULE - (See section 85) - Amendment of Notification No. 27/2011-Customs
Sch 03	:	THE THIRD SCHEDULE - (See section 86) - First Schedule to the Customs Tariff Act
Sch 04	:	THE FOURTH SCHEDULE - [See section 87(b)] - Second Schedule to the Customs Tariff Act
Sch 05	:	THE FIFTH SCHEDULE - (See section 101) - Third Schedule to the Central Excise Act
Sch 06	:	THE SIXTH SCHEDULE - (See section 102) - First Schedule to the Central Excise Tariff Act