Act Text
Preamble1 - Finance Act, 1997
Section1 - SHORT TITLE AND COMMENCEMENT
Chapter1 - INCOME TAX
Section3 - AMENDMENT OF SECTION 10 -InSection 10 of the Income Tax Act-, with effect from the 1st day of April, 1998
Section4 - AMENDMENT OF SECTION 16 -InSection 16 of the Income Tax Act-, for clauses
Section5 - AMENDMENT OF SECTION 35 -InSection 35 of the Income Tax Act-, after sub-section
Section6 - INSERTION OF NEW SECTION 35 --ABB -AfterSection 35-AB of the Income Tax Act , the following section shall be inserted
Section7 - AMENDMENT OF SECTION 36 -InSection 36 of the Income Tax Act-,
Section8 - AMENDMENT OF SECTION 37 -InSection 37 of the Income Tax Act-, sub-sections
Section9 - AMENDMENT OF SECTION 41 -InSection 41 of the Income Tax Act-, with effect from the 1st day of April, 1998
Section11 - AMENDMENT OF SECTION 44-AB -InSection 44-AB of the Income Tax Act-, in clause
Section12 - AMENDMENT OF SECTION 44-AD -InSection 44-AD of the Income Tax Act-,
Section13 - AMENDMENT OF SECTION 44-AE -InSection 44-AE of the Income Tax Act-,
Section14 - INSERTION OF NEW SECTION 44-AF -AfterSection 44-AE of the Income Tax Act -, the following section shall be inserted
Section15 - AMENDMENT OF SECTION 44-B -InSection 44-B of the Income Tax Act-, after sub- section
Section16 -
Section17 -
Section18 - AMENDMENT OF SECTION 48 -InSection 48 of the Income Tax Act-, after the second proviso, the following proviso shall be
Section19 - AMENDMENT OF SECTION 55 -InSection 55 of the Income Tax Act-, with effect from the 1st day of April, 1998
Section20 - AMENDMENT OF SECTION 57 -InSection 57 of the Income Tax Act-, in clause
Section21 - OMISSION OF SECTION 80AA -Section 80-AA of the Income Tax Act-shall be omitted with effect from the 1st day of April,
Section22 - AMENDMENT OF SECTION 80AB -InSection 80-AB of the Income Tax Act-, the brackets, words, figures and letter "
Section23 - AMENDMENT OF SECTION 80G -InSection 80-G of the Income Tax Act-, with effect from the 1st day of April, 1998,
Section24 - OMISSION OF SECTION 80GG -Section 80 GG of the Income Tax Act-shall be omitted with effect from the 1st day of April,
Section25 - AMENDMENT OF SECTION 80IA -InSection 80-IA of the Income Tax Act
Section26 - OMISSION OF SECTION 80JJ -Section 80-JJ of the Income Tax Act-shall be omitted with effect from the 1st day of April,
Section27 - AMENDMENT OF SECTION 80L -InSection 80-L of the Income Tax Act-, in sub- section
Section28 - OMISSION OF SECTION 80M ,-Section 80-M of the Income Tax Act-shall be omitted with effect from the 1st day of April,
Section29 - AMENDMENT OF SECTION 800 -InSection 80-0 of the Income Tax Act-, for the portion beginning with the words "any income
Section30 - AMENDMENT OF SECTION 88 -InSection 88 of the Income Tax Act-, in sub-section
Section31 - SUBSTITUTION OF NEW SECTION FOR SECTION 88B -For Section 88-B of the Income Tax Act, the following section shall be
Section32 - AMENDMENT OF SECTION 115A -InSection 115-A of the Income Tax Act-, in sub- section
Section33 - AMENDMENT OF SECTION 115AC -InSection 115-AC of the Income Tax Act-, for the word "dividends", wherever it occurs, the
Section34 - AMENDMENT OF SECTION 115AD -InSection 115 of the Income Tax Act-, in sub-section
Section35 - AMENDMENT OF SECTION 115C -InSection 115-C of the Income Tax Act-, in clause
Section36 - SUBSTITUTION OF NEW SECTION FOR SECTION 115E -ForSection 115-E of the Income Tax Act-, the following section shall be
Section37 - AMENDMENT OF SECTION 115JA -InSection 115-JA of the Income Tax Act-, in sub-section
Section38 - INSERTION OF NEW SECTION 115JAA -AfterSection 115-JA of the Income Tax Act-, the following section shall be inserted,
Section39 - OMISSION OF CHAPTER XII-C - Chapter XII-C of the Income Tax Act shall be omitted with effect from the 1st day of April,
Section40 - INSERTION OF NEW CHAPTER XII-D -AfterSection 115-N of the Income Tax Act -, the following Chapter shall be inserted
Section41 - AMENDMENT OF SECTION 132 -InSection 132 of the Income Tax Act-,
Section42 - AMENDMENT OF SECTION 139 -InSection 139 of the Income Tax Act-, in sub-section
Section43 - AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, in sub-section
Section44 - AMENDMENT OF SECTION 167A -InSection 167 of the Income Tax Act-, for the words "maximum marginal rate", the words "rate
Section45 - AMENDMENT OF SECTION 172 -InSection 172 of the Income Tax Act-, after sub-section
Section46 - AMENDMENT OF SECTION 193 -InSection 193 of the Income Tax Act-, in the proviso, with effect from the the 1st day of
Section47 - AMENDMENT OF SECTION 194 -InSection 194 of the Income Tax Act-, after the proviso, the following proviso shall be
Section48 - AMENDMENT OF SECTION 194B - InSection 194-B of the Income Tax Act-, after the proviso, the following proviso shall be
Section49 - AMENDMENT OF SECTION 195 -InSection 195 of the Income Tax Act-, in sub-section
Section50 - AMENDMENT OF SECTION 196C - InSection 196-C of the Income Tax Act-, the following proviso shall be inserted with effect
Section51 - AMENDMENT OF SECTION 196D -InSection 196-D of the Income Tax Act-, in sub- section
Section52 - AMENDMENT OF SECTION 206
Section53 - AMENDMENT OF SECTION 271C -InSection 271-C of the Income Tax Act-, for sub- section
Section54 - INSERTION OF NEW SECTION 271F -AfterSection 271-E of the Income Tax Act-, the following section shall be inserted,
Section55 - AMENDMENT OF SECTION 273B -InSection 273-B of the Income Tax Act-, after the word, figures and letter "Section 271-E",
Section56 - SUBSTITUTION OF NEW SECTION FOR SECTION 276B -ForSection 276-B of the Income Tax Act-, the following section shall be
Section57 - AMENDMENT OF SECTION 281B -InSection 281-B of the Income Tax Act-, in sub- sections
Section58 - AMENDMENT OF SCHEDULE IV -InSchedule 4 to the Income Tax Act-, in Part A, inRule 6-, in clause
Section59 - AMENDMENT OF SECTION 4 -InSection 4 of the Interest Tax Act, 1974
Section60 - AMENDMENT OF SECTION 21 -InSection 21 of the Interest Tax Act-, after the figures and brackets "2
Section61 - AMENDMENT OF SECTION 4 OF ACT 35 OF 1987 -InSection 4 of the Expenditure Tax Act, 1987-, in clause
Chapter2 - SHORT TITLE AND COMMENCEMENT
Section63 - DEFINITIONS -In this scheme, unless the context otherwise requires,
Section64 - CHARGE OF TAX ON VOLUNTARILY DISCLOSED INCOME
Chapter3 - PARTICULARS TO BE FURNISHED IN DECLARATION
Section66 - TIME FOR PAYMENT OF TAX -The tax payable under this Scheme in respect of the voluntarily disclosed income shall be paid
Chapter4 - INTEREST PAYABLE BY DECLARANT
Section68 - VOLUNTARILY DISCLOSED INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME
Section69 - VOLUNTARILY DISCLOSED INCOME NOT TO AFFECT FINALITY OF COMPLETED ASSESSMENTS, ETC -The declarant shall not be entitled
Section70 - TAX IN RESPECT OF VOLUNTARILY DISCLOSED INCOME NOT REFUNDABLE -Any amount of tax paid in pursuance of a declaration
Section71 - DECLARATION NOT ADMISSIBLE IN EVIDENCE AGAINST DECLARANT -Notwithstanding anything contained in any other law for the
Chapter5 - SECRECY OF DECLARATION
Section73 - EXEMPTION FROM WEALTH TAX IN RESPECT OF ASSETS SPECIFIED IN DECLARATION
Section74 - APPLICABILITY OF CERTAIN PROVISIONS OF INCOME TAX ACT AND OF CHAPTER V OF WEALTH TAX ACT -The provisions ofChapter V of
Section75 - REMOVAL OF DOUBTS -For the removal of doubts, it is hereby declared that, save as otherwise expressly provided in the
Chapter6 - POWER TO REMOVE DIFFICULTIES
Chapter7 - POWER TO MAKE RULES
Section78 - SCHEME NOT TO APPLY TO CERTAIN PERSONS -The provisions of this Scheme shall not apply
Section79 - INSERTION OF NEW SECTION 8B - Inthe Customs Tariff Act, 1975
Section80 - AMENDMENT OF ACT 51 OF 1975 -The Customs Tariff Act shall be amended in the manner specified in the Second Schedule
Section81 - INSERTION OF NEW SECTION 3A -AfterSection 3 of the Central Excise Act, 1944
Section82 - INSERTION OF NEW SECTION 4A -AfterSection 4 of the Central Excise Act-, the following section shall be inserted, namely
Section83 - INSERTION OF NEW SECTION 14 -AfterSection 14 of the Central Excise Act-, the following section shall be inserted,
Section84 - AMENDMENT OF SECTION 38 -InSection 38 of the Central Excise Act-, in sub-section
Section85 - AMENDMENT OF ACT 5 OF 1986 -The Central Excise Tariff Act, 1985
Section86 - AMENDMENT OF ACT 58 OF 1957 -The Additional Duties of Excise
Section87 - PROVISIONS AS TO DUTIES OF EXCISE ON SPECIFIED PETROLEUM PRODUCTS IN RELATION TO A CERTAIN PERIOD AND VALIDATION
Section88 - AMENDMENT OF ACT 32 OF 1994 ,-Inthe Finance Act, 1994-, with effect from such date as the Central Government may, by
Section89 - AMENDMENT OF ACT 6 OF 1898 -Inthe Indian Post Office Act, 1898, with effect from such date as the Central Government
Section90 - AMENDMENT OF ACT 52 OF 1963 -Inthe Unit Trust of India Act, 1963-, inSection 32-, sub-section
Part2 - RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES In every case in which under the provisions ofSections 193-,194-,1
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