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TypeBare Act JurisdictionCentral Government

Finance Act, 2000

Complete Act - all sections

~9 min read
https://sooperkanoon.com/act/133549

Bare act · Research

About this act

Finance Act, 2000 (2000) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Act Text

Preamble1 - Finance Act, 2000
Section1 - SHORT TITLE AND COMMENCEMENT
Chapter1 - INCOME TAX
Section3 - AMENDMENT OF SECTION 2 InSection 2 of the Income Tax Act-,
Section4 - AMENDMENT OF SECTION 9 InSection 9 of the Income Tax Act-, in sub-section
Section5 - AMENDMENT OF SECTION 10 InSection 10 of the Income Tax Act-,
Section6 - SUBSTITUTION OF NEW SECTION FOR SECTION 10-A ForSection 10-A of the Income Tax Act-, the following section shall be
Section7 - SUBSTITUTION OF NEW SECTION FOR SECTION 10-B ForSection 10-B of the Income Tax Act-, the following section shall be
Section8 - AMENDMENT OF SECTION 11 In Section 11 of the Income Tax Act, in sub-section
Section9 - AMENDMENT OF SECTION 12 Section 12 of the Income Tax Act shall be numbered as sub-section
Section10 - AMENDMENT OF SECTION 13 In Section 13 of the Income Tax Act, with effect from the 1st day of April, 2001, after
Section11 - AMENDMENT OF SECTION 17 In Section 17 of the Income Tax Act, in clause
Section12 - AMENDMENT OF SECTION 24 In Section 24 of the Income Tax Act, in sub-section
Section13 - INSERTION OF NEW SECTION 25-B After Section 25-A of the Income Tax Act, the following section shall be inserted with
Section14 - AMENDMENT OF SECTION 32 In Section 32 of the Income Tax Act, in sub-section
Section15 - AMENDMENT OF SECTION 33-AC In Section 33-AC of the Income Tax Act, in sub- section
Section16 - AMENDMENT OF SECTION 35 In Section 35 of the Income Tax Act, in sub-section
Section17 - AMENDMENT OF SECTION 35-D In Section 35-D of the Income Tax Act, in subsection
Section18 - AMENDMENT OF SECTION 36 In Section 36 of the Income Tax Act, in sub-section
Section19 - AMENDMENT OF SECTION 43 In Section 43 of the Income Tax Act, in clause
Section20 - AMENDMENT OF SECTION 43-B In Section 43-B of the Income Tax Act, in Explanation 4, in clause
Section21 - AMENDMENT OF SECTION 47 In Section 47 of the Income Tax Act,
Section22 - AMENDMENT OF SECTION 48 In Section 48 of the Income Tax Act,
Section23 - AMENDMENT OF SECTION 49 In Section 49 of the Income Tax Act, sub-section
Section24 - AMENDMENT OF SECTION 50-B In Section 50-B of the Income Tax Act, for the Explanation, the following Explanations shall
Section25 - AMENDMENT OF SECTION 54-EA In Section 54-EA of the Income Tax Act, in subsection
Section26 - AMENDMENT OF SECTION 54-EB In Section 54-EB of the Income Tax Act, in subsection
Section27 - INSERTION OF NEW SECTION 54-EC After Section 54-EB of the Income Tax Act, the following section shall be inserted with
Section28 - AMENDMENT OF SECTION 54-F In Section 54-F of the Income Tax Act, in sub- section
Section29 - AMENDMENT OF SECTION 72-A In Section 72-A of the Income Tax Act, in subsection
Section30 - AMENDMENT OF SECTION 80-E In Section 80-E of the Income Tax Act, in subsection
Section32 - AMENDMENT OF SECTION 80-HHB In Section 80-HHB of the Income Tax Act, with effect from the 1st day of April, 2001,
Section33 - AMENDMENT OF SECTION 80-HHBA In Section 80-HHBA of the Income Tax Act, with effect from the 1st day of April, 2001,
Section34 - AMENDMENT OF SECTION 80-HHC In Section 80-HHC of the Income Tax Act, with effect from the 1st day of April, 2001 ,
Section35 - AMENDMENT OF SECTION 80-HHD In Section 80-HHD of the Income Tax Act, in sub-section
Section36 - AMENDMENT OF SECTION 80-HHE In Section 80-HHE of the Income Tax Act, with effect from the 1st day of April, 2001,
Section37 - AMENDMENT OF SECTION 80-HHF In Section 80-HHF of the Income Tax Act,
Section38 - AMENDMENT OF SECTION 80-IA In Section 80-IA of the Income Tax Act,
Section39 - AMENDMENT OF SECTION 80-IB In Section 80-IB of the Income Tax Act, with effect from the 1st day of April, 2001,
Section40 - AMENDMENT OF SECTION 80-L In Section 80-L of the Income Tax Act, in subsection
Section41 - AMENDMENT OF SECTION 80-O In Section 80-0 of the Income Tax Act, for the portion beginning with the words "a deduction
Section42 - AMENDMENT OF SECTION 80-R In Section 80-R of the Income Tax Act, for the portion beginning with the words "a deduction
Section43 - AMENDMENT OF SECTION 80-RR In Section 80-RR of the Income Tax Act, for the portion beginning with the words "a
Section44 - AMENDMENT OF SECTION 80-RRA In Section 80-RRA of the Income Tax Act, for the portion beginning with the words "a
Section45 - AMENDMENT OF SECTION 87 In Section 87 of the Income Tax Act, with effect from the 1st day of April, 2001,
Section46 - AMENDMENT OF SECTION 88 In Section 88 of the Income Tax Act,
Section47 - AMENDMENT OF SECTION 88-B In Section 88-B of the Income Tax Act, for the words "ten thousand rupees", the words
Section48 - INSERTION OF NEW SECTION 88-C After Section 88-B of the Income Tax Act, the following section shall be inserted with
Section49 - AMENDMENT OF SECTION 112 In Section 112 of the Income Tax Act, in subsection
Section50 - AMENDMENT OF SECTION 115-JA In Section 115-JA of the Income Tax Act, with effect from the 1st day of April, 2001,
Section51 - AMENDMENT OF SECTION 115-JAA In Section 115-JAA of the Income Tax Act, in sub-sections
Section52 - INSERTION OF NEW SECTION 115-JB After Section 115-JAA of the Income Tax Act, the following section shall be inserted
Section53 - AMENDMENT OF SECTION 115-O In Section 115-0 of the Income Tax Act, in subsection
Section54 - AMENDMENT OF SECTION 115-P In Section 115-P of the Income Tax Act, for the words "two per cent", the words "one and
Section55 - AMENDMENT OF SECTION 115-R In Section 115-R of the Income Tax Act, with effect from the 1st day of June, 2000,
Section56 - AMENDMENT OF SECTION 115-S In Section 115-S of the Income Tax Act, for the words "two per cent", the words "one and
Section57 - INSERTION OF NEW CHAPTER XII-F After Chapter XII-E of the Income Tax Act, the following chapter shall be inserted with
Section58 - AMENDMENT OF SECTION 139-A In Section 139-A of the Income Tax Act, after sub-section
Section59 - AMENDMENT OF SECTION 158-BFA In Section 158-BFA of the Income Tax Act, in sub-section
Section60 - AMENDMENT OF SECTION 194-A In Section 194-A of the Income Tax Act, in subsection
Section61 - AMENDMENT OF SECTION 194-L In Section 194-L of the Income Tax Act, after the proviso, the following proviso shall be
Section62 - AMENDMENT OF SECTION 220 In Section 220 of the Income Tax Act, in subsection
Section63 - AMENDMENT OF SECTION 245-N In Section 245-N of the Income Tax Act, for clauses
Section64 - AMENDMENT OF SECTION 245-R In Section 245-R of the Income Tax Act, in subsection
Section65 - AMENDMENT OF SECTION 246 In Section 246 of the Income Tax Act, with effect from the 1st day of June, 2000,
Section66 - AMENDMENT OF SECTION 246-A In Section 246-A of the Income Tax Act, with effect from the 1st day of June, 2000,
Section67 - AMENDMENT OF SECTION 249 In Section 249 of the Income Tax Act, after subsection
Section68 - AMENDMENT OF SECTION 254 In Section 254 of the Income Tax Act, in sub-section
Section69 - AMENDMENT OF SECTION 267 In Section 267 of the Income Tax Act, after the words and figures "an appeal under Section
Section70 - AMENDMENT OF SECTION 275 In Section 275 of the Income Tax Act, in sub-section
Section71 - AMENDMENT OF SECTION 285-B In Section 285-B of the Income Tax Act, for the words "twenty-five thousand rupees", the
Section72 - AMENDMENT OF SECTION 23 In Section 23 of the Wealth Tax Act, 1957
Section73 - AMENDMENT OF SECTION 24 In Section 24 of the Wealth Tax Act, in sub-section
Section74 - AMENDMENT OF SECTION 31 In Section 31 of the Wealth Tax Act, 1957 with effect from the 1st day of June, 2000,
Section75 - AMENDMENT OF SECTION 34-A In Section 34-A of the Wealth Tax Act, 1957 in sub-section
Section76 - AMENDMENT OF SECTION 35 In Section 35 of the Wealth Tax Act, 1957 in sub- section
Section77 - AMENDMENT OF SECTION 4 OF ACT 45 OF 1974 In the Interest Tax Act, 1974, in Section 4, after sub-section
Section78 - AMENDMENT OF SECTION 27-A In the Customs Act, 1962
Section79 - AMENDMENT OF SECTION 28 In Section 28 of the Customs Act, in sub-section
Section80 - AMENDMENT OF SECTION 28-AA In Section 28-AA of the Customs Act, for the words "at such rate not below ten per cent and
Section81 - AMENDMENT OF SECTION 28-AB In Section 28-AB of the Customs Act, in subsection
Section82 - AMENDMENT OF SECTION 28-B In Section 28-B of the Customs Act, with effect from the 20th day of September, 1991,"
Section83 - AMENDMENT OF SECTION 47 In Section 47 of the Customs Act, in sub-section
Section84 - AMENDMENT OF SECTION 59 In Section 59 of the Customs Act, in sub-section
Section85 - AMENDMENT OF SECTION 114-A In Section 114-A of the Customs Act, for the first and second provisos, the following shall
Section86 - AMENDMENT OF SECTION 127-B In Section 127-B of the Customs Act, in subsection
Section87 - INSERTION OF NEW SECTION 127-MA After Section 127-M of the Customs Act, the following section shall be inserted, namely
Section88 - AMENDMENT OF SECTION 142 In Section 142 of the Customs Act, in sub-section
Section89 - AMENDMENT OF ACT 51 OF 1975 In the Customs Tariff Act, 1975
Chapter2 - SURCHARGE OF CUSTOMS
Section91 - INSERTION OF NEW SECTION 2-A In the Central Excise Act, 1944
Section92 - AMENDMENT OF SECTION 3 In the Central Excise Act, in Section 3, in sub-section
Section93 - AMENDMENT OF SECTION 3-A In Section 3-A of the Central Excise Act,"
Section94 - SUBSTITUTION OF NEW SECTION FOR SECTION 4 For Section 4 of the Central Excise Act, the following section shall be
Section95 - AMENDMENTOF SECTION 4-A In Section 4-A of the Central Excise Act, for Explanation 2, the following Explanation shall be
Section96 - AMENDMENT OF SECTION 11 In Section 11 of the Central Excise Act, after the words "rules made thereunder", the words,
Section97 - AMENDMENT OF SECTION 11-A In Section 11-A of the Central Excise Act, in sub- section
Section98 - AMENDMENT OF SECTION 11-AA In Section 11-AA of the Central Excise Act, for the words "at such rate not below ten per
Section99 - AMENDMENT OF SECTION 11-AB In Section 11-AB of the Central Excise Act, in sub-section
Section100 - AMENDMENT OF SECTION 11-AC In Section 11-AC of the Central Excise Act, for the proviso, the following shall be
Section101 - AMENDMENT OF SECTION 11-B In Section 11-B of the Central Excise Act, in subsection
Section102 - AMENDMENT OF SECTION 11-BB In Section 11-BB of the Central Excise Act, for the words "by the Board", the words "by the
Section103 - AMENDMENT OF SECTION 11-D In Section 11-D of the Central Excise Act, with effect from the 20th day of September, 1991,"
Section104 - AMENDMENT OF SECTION 14-A In Section 14-A of the Central Excise Act, subsection
Section105 - AMENDMENT OF SECTION 14-AA In Section 14-AA of the Central Excise Act, sub-section
Section106 - AMENDMENT OF SECTION 32-E In Section 32-E of the Central Excise Act, in subsection
Section107 - INSERTION OF NEW SECTION 32-PA After Section 32-P of the Central Excise Act, the following section shall be inserted,
Section108 - AMENDMENT OF SECTION 37 In Section 37 of the Central Excise Act,"
Section109 - VALIDATION OF ACTION TAKEN UNDER SECTION 3 OF ACT 1 OF 1944 Any action taken or anything done or purporting to have
Section110 - VALIDATION OF ACTION TAKEN UNDER SECTION 11-A OF ACT 1 OF 1944
Section111 - VALIDATION OF EXEMPTION GIVEN TO DIPLOMATIC OR CONSULAR MISSIONS WITH RETROSPECTIVE EFFECT
Section112 - VALIDATION OF THE DENIAL OF CREDIT OF DUTY PAID ON HIGH SPEED DIESEL OIL
Section113 - AMENDMENT OF ACT 5 OF 1986 In the Central Excise Tariff Act, 1985
Section114 - AMENDMENT OF ACT 58 OF 1957 "The Additional Duties of Excise
Section115 - AMENDMENT OF ACT 16 OF 1955 With effect from such date as the Central Government may, by notification in the Official
Section116 - AMENDMENT OF ACT 32 OF 1994 During the period commencing on and from the 16th day of July, 1997 and ending with the
Section117 - VALIDATION OF CERTAIN ACTION TAKEN UNDER SERVICE TAX RULES Notwithstanding anything contained in any judgment, decree
Section118 - SUBSTITUTION OF NEW SECTION FOR SECTION 8-A OF ACT 2 OF 1899 In the Indian Stamp Act, 1899
Section119 - AMENDMENT OF SECTION 9 OF ACT 74 OF 1956 In the Central Sales Tax Act, 1956
Chapter3 - VALIDATION
Section121 - AMENDMENT OF ACT 21 OF 1998 In the Finance
Section122 - AMENDMENT OF ACT 27 OF 1999 In the Finance Act, 1999, in the First Schedule, in Part III, in the opening portion, for
Part2 - RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES In every case in which under the provisions of Sections 193, 194,

Frequently asked questions

What is the Finance Act, 2000?

The Finance Act, 2000, enacted in 2000, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

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