Act Text
Preamble1 - Finance Act, 2003
Section1 - SHORT TITLE AND COMMENCEMENT
Section2 - INCOME TAX
Section3 - AMENDMENT OF SECTION 2 In section 2 of the Income tax Act-,
Section4 - AMENDMENT OF SECTION 6 In section 6 of the Income tax Act-, for clause
Section5 - AMENDMENT OF SECTION 9 In section 9 of the Income tax Act-, in sub-section
Section6 - AMENDMENT OF SECTION 10 In section 10 of the Income tax Act-,
Section7 - AMENDMENT OF SECTION 10A In section 10A of the Income tax Act -,
Section8 - AMENDMENT OF SECTION 10B In section 10B of the Income tax Act-,
Section9 - AMENDMENT OF SECTION 10C In section 10C of the Income tax Act-, after sub-section
Section10 - AMENDMENT OF SECTION 11 In section 11 of the Income tax Act-, in sub-section
Section11 - AMENDMENT OF SECTION 12 In section 12 of the Income tax Act,-in sub-section
Section12 - AMENDMENT OF SECTION 13A insection 13A of the Income tax Act,-after the words "Income from other sources or" the words
Section13 - AMENDMENT OF SECTION 16 In section 16 of the Income tax Act,-for clause
Section14 - AMENDMENT OF SECTION 30 In section 30 of the Income tax Act,-after clause
Section15 - AMENDMENT OF SECTION 31 In section 31 of the Income tax Act,-after clause
Section16 - AMENDMENT OF SECTION 33AB In section 33AB of the Income tax Act,-with effect from the 1st day of April, 2004,
Section17 - AMENDMENT OF SECTION 33AC In section 33AC of the Income tax Act,-with effect from the 1st day of April, 2004,
Section18 - AMENDMENT OF SECTION 36 In section 36 of the Income tax Act,-in sub-section
Section19 - AMENDMENT OF SECTION 40 In section 40 of the Income tax Act,-in clause
Section20 - AMENDMENT OF SECTION 43 In section 43 of the Income tax Act,-with effect from the 1st day of April, 2004,
Section21 - AMENDMENT OF SECTION 43B In section 43B of the Income tax Act,-with effect from the 1st day of April, 2004,
Section22 - AMENDMENT OF SECTION 44AA In section 44AA of the Income tax Act,-in sub-section
Section23 - AMENDMENT OF SECTION 44AB In section 44AB of the Income tax Act,-with effect from the 1st day of April, 2004,
Section24 - AMENDMENT OF SECTION 44AE In section 44AE of the Income tax Act,-in sub-section
Section25 - AMENDMENT OF SECTION 44BB In section 44BB of the Income tax Act,-after sub-section
Section26 - AMENDMENT OF SECTION 44BBB In section 44BBB of the Income tax Act,-with effect from the 1 st day of April, 2004
Section27 - AMENDMENT OF SECTION 44D In section 44D of the Income tax Act,-in clause
Section28 - INSERTION OF NEW SECTION 44DA After section 44D of the Income tax Act,-the following section shall be inserted with
Section29 - AMENDMENT OF SECTION 45 In section 45 of the Income tax Act,-in sub-section
Section30 - AMENDMENT OF SECTION 47 In section 47 of the Income tax Act,-with effect from the 1st day of April,
Section31 - AMENDMENT OF SECTION 55 In section 55 of the Income tax Act,-in sub-section
Section32 - AMENDMENT OF SECTION 57 In section 57 of the Income tax Act,-in clause
Section33 - AMENDMENT OF SECTION 72A In section 72A of the Income tax Act,-with effect from the 1st day of April, 2004,
Section34 - SUBSTITUTION OF NEW SECTION FOR SECTION 80DD For section 80DD of the Income tax Act,-the following section shall be
Section35 - SUBSTITUTION OF NEW SECTION FOR SECTION 80DDB For section 80DDB of the Income tax Act,-the following section shall be
Section36 - AMENDMENT OF SECTION 80G In section 80G of the Income tax Act,-in sub-section
Section37 - AMENDMENT OF SECTION 80HHC In section 80HHC of the income-tax Act-, with effect from the 1st day of April, 2004,
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,
Section40 - INSERTION OF NEW SECTION 80-IC After section 80-IB of the Income tax Act,-the following section shall be inserted with
Section41 - AMENDMENT OF SECTION 80L In section 80L of the Income tax Act,-in sub-section
Section42 - INSERTION OF NEW SECTION 80LA After section 80L of the Income tax Act,-the following section shall be inserted with
Section43 - OMISSION OF SECTION 80M Section 80M of the Income tax Act shall be omitted with effect from the 1st day of April, 2004
Section44 - INSERTION OF NEW SECTION 80QQB Aftersection 80QQA of the Income tax Act,-the following section shall be inserted with
Section45 - INSERTION OF NEW SECTION 80RRB After section 80RRA of the Income tax Act,-the following section shall be inserted with
Section46 - SUBSTITUTION OF NEW SECTION FOR SECTION 80U For section 80U of the Income tax Act,-the following section shall be
Section47 - AMENDMENT OF SECTION 88 In section 88 of the Income tax Act,-with effect from the 1st day of April, 2004
Section48 - AMENDMENT OF SECTION 88B In section 88B of the Income tax Act,-for the words "fifteen thousand rupees", the words
Section49 - AMENDMENT OF SECTION 88B In section 90 of the Income tax Act,-with effect from the 1st day of April, 2004,
Section50 - AMENDMENT OF SECTION 115A In section 115A of the Income tax Act,-in sub-section
Section51 - AMENDMENT OF SECTION 115AC Insection 11 SAC of the Income tax Act,-for the word "dividends", wherever it occurs, the
Section52 - AMENDMENT OF SECTION 115ACA Insection 115ACA of the Income tax Act,-for the words "income by way of dividends",
Section53 - AMENDMENT OF SECTION 115AD Insection 115AD of the Income tax Act,-in sub-section
Section54 - AMENDMENT OF SECTION 115C In section 115C of the Income tax Act,-in clause
Section55 - AMENDMENT OF SECTION 115-O In section 115-O of the Income tax Act,-for sub-section
Section56 - AMENDMENT OF SECTION 115R In section 115R of the Income tax Act,-for sub-section
Section57 - AMENDMENT OF SECTION 115S Insection 115S of the Income tax Act,-for the words "Unit Trust of India or a Mutual Fund and
Section58 - AMENDMENT OF SECTION 115T Insection 115T of the Income tax Act,-in the opening portion, for the words "Unit Trust of
Section59 - AMENDMENT OF SECTION 132 In section 132 of the Income tax Act,-with effect from the 1st day of June, 2003,
Section60 - AMENDMENT OF SECTION 132B In section 132B of the Income tax Act,-with effect from the 1st day of June, 2003,
Section61 - AMENDMENT OF SECTION 133A . In section 133A of the Income tax Act,-with effect from the 1st day of June, 2003
Section62 - AMENDMENT OF SECTION 139 In section 139 of the Income tax Act,-after sub-section
Section63 - AMENDMENT OF SECTION 140A In section 140A of the Income tax Act,-with effect from the 1st day of June, 2003,
Section64 - AMENDMENT OF SECTION 143 In section 143 of the Income tax Act,-in sub-section
Section65 - INSERTION OF NEW SECTIONS 153A, 153B AND 153C After section 153 of the Income tax Act,-the following sections shall be
Section66 - AMENDMENT OF SECTION 155 In section 155 of the Income tax Act,-after sub-section
Section67 - INSERTION OF NEW SECTION 158BL After section 158BH of the Income tax Act,-the following section shall be inserted with
Section68 - AMENDMENT OF SECTION 163 In section 163 of the Income tax Act,-in sub-section
Section69 - AMENDMENT OF SECTION 184 In section 184 of the Income tax Act,-for sub-section
Section70 - SUBSTITUTION OF NEW SECTION FOR SECTION 185 For section 185 of the Income tax Act,-the following section shall be
Section71 - AMENDMENT OF SECTION 191 In section 191 of the Income tax Act,-the following Explanation shall be inserted with effect
Section72 - AMENDMENT OF SECTION 193 In section 193 of the Income tax Act,-in the opening portion, for the words "The person
Section73 - AMENDMENT OF SECTION 194 In section 194 of the Income tax Act,
Section74 - AMENDMENT OF SECTION 194A In section 194A of the Income tax Act,-in sub-section
Section75 - AMENDMENT OF SECTION 194C In section 194C of the Income tax Act,-sub-sections
Section76 - AMENDMENT OF SECTION 194G In section 194G of the Income tax Act,-sub-sections
Section77 - AMENDMENT OF SECTION 194-I In section 194-I of the Income tax Act,-in the opening portion, for the words "Any person,
Section78 - AMENDMENT OF SECTION 194J In section 194J of the Income tax Act,-with effect from the 1st day of June, 2003
Section79 - AMENDMENT OF SECTION 194K In section 194K of the Income tax Act,
Section80 - AMENDMENT OF SECTION 195 In section 195 of the Income tax Act,
Section81 - AMENDMENT OF SECTION 196A In section 196A of the Income tax Act,-in sub-section
Section82 - AMENDMENT OF SECTION 196C In section 196C of the Income tax Act,-the following proviso shall be inserted, namely
Section83 - AMENDMENT OF SECTION 196D In section 196D of the Income tax Act,-in sub-section
Section84 - AMENDMENT OF SECTION 197 In section 197 of the Income tax Act,-in sub-section
Section85 - AMENDMENT OF SECTION 197A In section 197A of the Income tax Act,-with effect from the 1st day of June, 2003,
Section86 - AMENDMENT OF SECTION 206 Insection 206 of the Income tax Act,-for sub-sections
Section88 - AMENDMENT OF SECTION 230 In section 230 of the Income tax Act,-for sub-section
Section139A - Provided that in case no such permanent account number has been allotted to him, or his total income is not chargeable
Section89 - AMENDMENT OF SECTION 234A In section 234A of the Income tax Act,-with effect from the 1st day of June, 2003
Section90 - AMENDMENT OF SECTION 234B In section 234B of the Income tax Act,-with effect from the 1st day of June, 2003,
Section91 - INSERTION OF NEW SECTION 234D After section 234C of the Income tax Act,-the following section shall be inserted with
Section92 - AMENDMENT OF SECTION 245N In section 245N of the Income tax Act,-in clause
Section93 - AMENDMENT OF SECTION 246A In section 246A of the Income tax Act,-in sub-section
Section94 - AMENDMENT OF SECTION 269T In section 269T of the Income tax Act,-after the proviso and before the Explanation, the
Section95 - AMENDMENT OF SECTION 27IE In section 27IE of the Income tax Act,in sub-section
Section96 - AMENDMENT OF SECTION 275 In section 275 of the Income tax Act,-in sub-section
Section97 - AMENDMENT OF SECTION 276CC In section 276CC of the Income tax Act,-for the word and figures "section 148", the words,
Section98 - INSERTION OF NEW SECTION 285BA After section 28SB of the Income tax Act, the following section shall be inserted with
Section100 - AMENDMENT OF SECTION 17 OF ACT 27 OF 1957 In section 17 of the Wealth-tax Act, 1957, in sub-section
Section101 - AMENDMENT OF SECTION 16 OF ACT 18 OF 1958 In section 16 of the Gift-tax Act, 1958, in sub-section
Section102 - AMENDMENT OF SECTION 3 In the Expenditure-tax Act, 1987
Section103 - AMENDMENT OF SECTION 4 In the Expenditure-tax Act, In section 4, in clause
Section104 - AMENDMENT OF SECTION 2 In section 2 of the Customs Act, 1962
Section105 - AMENDMENT OF SECTION 7. "Section 7 of the Customs Act shall be numbered as sub-section
Section106 - AMENDMENT OF SECTION 15 In section 15 of the Customs Act, in sub- section
Section107 - AMENDMENT OF SECTION 25 In section 25 of the Customs Act,"
Section108 - AMENDMENT OF SECTION 27 In section 27 of the Customs Act, in sub- section
Section109 - AMENDMENT OF SECTION 28 In section 28 of the Customs Act, in sub- section
Section110 - AMENDMENT OF SECTION 28E In section 28E of the Customs Act,"
Section111 - AMENDMENT OF SECTION 28H In section 28H of the Customs Act, in sub-section
Section112 - AMENDMENT OF SECTION 30 In section 30 of the Customs Act, for sub- section
Section113 - AMENDMENT OF SECTION 61 In section 61 of the Customs Act,"
Section114 - AMENDMENT OF SECTION 68 In section 68 of the Customs Act, after clause
Section115 - AMENDMENT OF SECTION 75A In section 75A of the Customs Act, in sub-section
Section116 - AMENDMENT OF SECTION 113 In section 113 of the Customs Act,"
Section117 - AMENDMENT OF SECTION 114 In section 114 of the Customs Act,"
Section118 - AMENDMENT OF SECTION 122 In section 122 of the Customs Act,"
Section119 - AMENDMENT OF SECTION 129 In section 129 of the Customs Act,"
Section120 - SUBSTITUTION OF NEW SECTION FOR SECTION 130 "For section 130 of the Customs Act, the following section shall be
Section121 - AMENDMENT OF SECTION 130A In section 130A of the Customs Act, in sub-section
Section122 - AMENDMENT OF SECTION 130D In section 130D of the Customs Act,"
Section123 - AMENDMENT OF SECTION 130E In section 130E of the Customs Act, for clause
Section124 - AMENDMENT OF SECTION 135 In section 135 of the Customs Act, in sub- section
Section125 - AMENDMENT OF SECTION 136 In section 136 of the Customs Act, in sub- section
Section126 - AMENDMENT OF NOTIFICATIONS ISSUED UNDER SECTION 25 OF THE CUSTOMS ACT "
Section127 - AMENDMENT OF NOTIFICATIONS, RELATING TO EXPORT PROMOTION SCHEMES, ISSUED UNDER SECTION 25 OF THE CUSTOMS ACT
Section128 - ADDITIONAL DUTY OF CUSTOMS
Section129 - AMENDMENT OF SECTION 3 "In Section 3 of the Customs Tariff Act, 1975
Section130 - AMENDMENT OF SECTION 3-A "In Section 3-A of the Customs Tariff Act, in sub- section
Section131 - AMENDMENT OF SECTION 9-A "In Section 9-A of the Customs Tariff Act, in sub- section
Section132 - AMENDMENT OF SECTION 9-C "In Section 9-C of the Customs Tariff Act, in sub- section
Section133 - AMENDMENT OF FIRST SCHEDULE "In the First Schedule to the Customs Tariff Act, with effect from such date as the Central
Section134 - NATIONAL CALAMITY CONTINGENT DUTY OF CUSTOMS
Section135 - AMENDMENT OF SECTION 2 In section 2 of the Central Excise Act, 1944
Section136 - AMENDMENT OF SECTION 4 In section 4 of the Central Excise Act,"
Section137 - AMENDMENT OF SECTION 4A In section 4A of the Central Excise Act, for sub- section
Section138 - AMENDMENT OF SECTION 5A In section 5A of the Central Excise Act, for sub- section
Section139 - AMENDMENT OF SECTION 11 A In section 11A of the Central Excise Act,"
Section140 - INSERTION OF NEW SECTION 11DD "After section 11D of the Central Excise Act, the following section shall be inserted,
Section141 - SUBSTITUTION OF NEW SECTION FOR SECTION 13 "For section 13 of the Central Excise Act, the following section shall be
Section142 - AMENDMENT OF SECTION 23A In section 23A of the Central Excise Act,"
Section143 - AMENDMENT OF SECTION 23C In section 23C of the Central Excise Act, in sub-section
Section145 - AMENDMENT OF SECTION 35H In section 35H of the Central Excise Act, in sub-section
Section146 - AMENDMENT OF SECTION 35K In section 35K of the Central Excise Act.,"
Section147 - AMENDMENT OF SECTION 35L In section 35L of the Central Excise Act, for clause
Section148 - INSERTION OF NEW SCHEDULE IN THE CENTRAL EXCISE ACT "After the Second Schedule to the Central Excise Act, the Schedule
Section149 - AMENDMENT OF RULE 57 57--R OF THE CENTRAL EXCISE RULES, 1944 "
Section150 - AMENDMENT OF RULES 57-F AND 57-AB OF THE CENTRAL EXCISE RULES, 1944 "
Section151 - AMENDMENT OF RULE 3 OF THE CENVAT CREDIT RULES, 2001 "
Section152 - AMENDMENT OF RULE 3 OF THE CENVAT CREDIT RULES, 2002 "
Section153 - AMENDMENT OF NOTIFICATIONS ISSUED UNDER SECTION 5-A OF THE CENTRAL EXCISE ACT FOR CERTAIN PERIOD "
Section154 - AMENDMENT OF NOTIFICATIONS ISSUED UNDER SECTION 5-A OF THE CENTRAL EXCISE ACT "
Section155 - AMENDMENT OF FIRST AND SECOND SCHEDULES TO ACT 5 OF 1986 "In the Central Excise Tariff Act, 1985
Section156 - AMENDMENT OF SECOND SCHEDULE TO ACT 58 OF 1957 "In the Additional Duties of Excise
Section157 - ADDITIONAL DUTY OF EXCISE
Section158 - MODIFICATION OF ACT 32 OF 1994 "During the period commencing on and from the 16th day of July, 1997 and ending with the
Section159 - AMENDMENT OF ACT 32 OF 1994 "In the Finance Act, 1994 "
Section160 - AMENDMENT OF NOTIFICATION ISSUED UNDER SECTION 93 OF ACT 32 OF 1994 "
Section161 - AMENDMENT OF SECTION 6 In the Central Sales Tax Act, 1956
Section162 - AMENDMENT OF SECTION 8 In section 8 of the Central Sales Tax Act, in sub- section
Section163 - AMENDMENT OF SECTION 20 In section 20 of the Central Sales Tax Act,"
Section164 - AMENDMENT OF SECTION 21 In section 21 of the Central Sales Tax Act,"
Section165 - AMENDMENT OF SECTION 23 In section 23 of the Central Sales Tax Act, for the words "in all matters", the words "in all
Section166 - INSERTION OF NEW SECTIONS 46B AND 46C IN ACT 13 OF 1989 Aftersection 46A of the Finance Act, 1989, the following
Section167 - AMENDMENT OF SECOND SCHEDULE TO ACT 21 OF 1998 In the Finance
Section168 - AMENDMENT OF SECOND SCHEDULE TO ACT 27 OF 1999 In the Finance Act, 1999, in the Second Schedule, for the entry in column
Section169 - AMENDMENT OF SEVENTH SCHEDULE TO ACT 14 OF 2001 In the Finance Act, 2001, the Seventh Schedule shall be amended in the
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