List of Amended Provisions of Income Tax Act, 1961 and Wealth Tax Act, 1957 vide Finance (No. 2) Act, 2009

12-8-2009

Contents

List of Amended Sections of Income Tax Act, 1961 and Wealth Tax Act, 1957 vide Finance (No. 2) Act, 2009

(As amended)

Act	Section	Particular
Income-tax Act, 1961	2 Part A	Definitions [Clause (1) to Clause (15)]	View
Income-tax Act, 1961	2 Part B	Definitions [Clause (15A) to Clause (30)]	View
Income-tax Act, 1961	2 Part C	Definitions [Clause (31) to Clause (48)]	View
Income-tax Act, 1961	10 Part A	Incomes not included in total income [Clause (1) to Clause (10D)]	View
Income-tax Act, 1961	10 Part B	Incomes not included in total income [Clause (11) to Clause (17)]	View
Income-tax Act, 1961	10 Part C	Incomes not included in total income [Clause (17A) to Clause (23C)]	View
Income-tax Act, 1961	10 Part D	Incomes not included in total income [Clause (23D) to Clause (44)]	View
Income-tax Act, 1961	10A	Special provision in respect of newly established undertakings in free trade zone, etc.	View
Income-tax Act, 1961	10AA	Special provisions in respect of newly established Units in Special Economic Zones.	View
Income-tax Act, 1961	10B	Special provisions in respect of newly established hundred per cent export-oriented undertakings	View
Income-tax Act, 1961	17	Salary, perquisite and profits in lieu of salary defined	View
Income-tax Act, 1961	28	Profits and gains of business or profession	View
Income-tax Act, 1961	32	Depreciation	View
Income-tax Act, 1961	35	Expenditure on scientific research	View
Income-tax Act, 1961	36	Other deductions	View
Income-tax Act, 1961	40	Amounts not deductible	View
Income-tax Act, 1961	40A	Expenses or payments not deductible in certain circumstances	View
Income-tax Act, 1961	43	Definitions of certain terms relevant to income from profits and gains of business or profession	View
Income-tax Act, 1961	44AA	Maintenance of accounts by certain persons carrying on profession or business	View
Income-tax Act, 1961	44AB	Audit of accounts of certain persons carrying on business or profession	View
Income-tax Act, 1961	44AE	Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages	View
Income-tax Act, 1961	44AF	Special provisions for computing profits and gains of retail business	View
Income-tax Act, 1961	49	Cost with reference to certain modes of acquisition	View
Income-tax Act, 1961	50B	Special provision for computation of capital gains in case of slump sale	View
Income-tax Act, 1961	50C	Special provision for full value of consideration in certain cases	View
Income-tax Act, 1961	44AD	Special provision for computing profits and gains of business on presumptive basis.	View
Income-tax Act, 1961	56	Income from other sources	View
Income-tax Act, 1961	57	Deductions	View
Income-tax Act, 1961	80A	Deductions to be made in computing total income	View
Income-tax Act, 1961	80CCD	Deduction in respect of contribution to pension scheme of Central Government	View
Income-tax Act, 1961	80DD	Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability	View
Income-tax Act, 1961	80E	Deduction in respect of interest on loan taken for higher education	View
Income-tax Act, 1961	80IA	Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.	View
Income-tax Act, 1961	80GGC	Deduction in respect of contributions given by any person to political parties	View
Income-tax Act, 1961	80GGB	Deduction in respect of contributions given by companies to political parties or an electoral trust	View
Income-tax Act, 1961	80G	Deduction in respect of donations to certain funds, charitable institutions, etc.	View
Income-tax Act, 1961	80IB	Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings	View
Income-tax Act, 1961	80U	Deduction in case of a person with disability	View
Income-tax Act, 1961	89	Relief when salary, etc., is paid in arrears or in advance	View
Income-tax Act, 1961	90	Agreement with foreign countries or specified territories	View
Income-tax Act, 1961	92C	Computation of arms length price	View
Income-tax Act, 1961	115BBC	Anonymous donations to be taxed in certain cases	View
Income-tax Act, 1961	115JA	Deemed income relating to certain companies	View
Income-tax Act, 1961	115JAA	Tax credit in respect of tax paid on deemed income relating to certain companies	View
Income-tax Act, 1961	115JB	Special provision for payment of tax by certain companies	View
Income-tax Act, 1961	115O	Tax on distributed profits of domestic companies	View
Income-tax Act, 1961	115WE	Assessment	View
Income-tax Act, 1961	131	Power regarding discovery, production of evidence, etc.	View
Income-tax Act, 1961	132	Search and seizure	View
Income-tax Act, 1961	132A	Powers to requisition books of account, etc.	View
Income-tax Act, 1961	139A	Permanent account number	View
Income-tax Act, 1961	140	Return by whom to be signed	View
Income-tax Act, 1961	143	Assessment	View
Income-tax Act, 1961	145A	Method of accounting in certain cases	View
Income-tax Act, 1961	147	Income escaping assessment	View
Income-tax Act, 1961	194A	Interest other than Interest on securities	View
Income-tax Act, 1961	194C	Payments to contractors and sub-contractors	View
Income-tax Act, 1961	194I	Rent	View
Income-tax Act, 1961	197A	No deduction to be made in certain cases	View
Income-tax Act, 1961	200	Duty of person deducting tax	View
Income-tax Act, 1961	201	Consequences of failure to deduct or pay	View
Income-tax Act, 1961	203A	Tax deduction and collection account number	View
Income-tax Act, 1961	206A	Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax	View
Income-tax Act, 1961	206C	Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.	View
Income-tax Act, 1961	208	Conditions of liability to pay advance tax	View
Income-tax Act, 1961	246A	Appealable orders before Commissioner (Appeals)	View
Income-tax Act, 1961	253	Appeals to the Appellate Tribunal	View
Income-tax Act, 1961	271	Failure to furnish returns, comply with notices, concealment of income, etc	View
Income-tax Act, 1961	272A	Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.	View
Income-tax Act, 1961	281B	Provisional attachment to protect revenue in certain cases	View
Income-tax Act, 1961	282	Service of notice generally	View
Income-tax Act, 1961	SCHEDULE 01	INSURANCE BUSINESS	View
Income-tax Act, 1961	SCHEDULE 04	Recognised Provident Funds	View
Income-tax Act, 1961	SCHEDULE 13	List of articles or things	View
Wealth Tax Act, 1957	3	Charge of wealth-tax	View
Wealth Tax Act, 1957	44A	Agreement for avoidance or relief of double taxation with respect to wealth-tax	View