Act Text
Preamble1 - Finance Act, 2007
Section1 - Short title and commencement
Section2 - Income-tax
Chapter3 - : DIRECT TAXES:
Section7 - In section 7 of the Income-tax Act, in clause
Section9 - In section 9 of the Income-tax Act, after sub-section
Section10 - In section 10 of the Income-tax Act,
Section12A - In section 12A of the Income-tax Act, with effect from the 1st day of June, 2007,
Section13 - In section 13 of the Income-tax Act, in sub-section
Section17 - In section 17 of the Income-tax Act,
Section35 - Section In section 35 of the Income-tax Act, in sub-section
Section36 - In section 36 of the Income-tax Act, in sub-section
Section40A - In section 40A of the Income-tax Act, for sub-section
Section15 - Insertion of new section 44DB: After section 44DA of the Income-tax Act, the following section shall be inserted with
Section47 - In section 47 of the Income-tax Act, after clause
Section49 - In section 49 of the Income-tax Act, with effect from the 1st day of April, 2008,
Section18 - Amendment of section 54EC: In section 54EC of the Income-tax Act,
Section56 - In section 56 of the Income-tax Act, in sub-section
Section72A - In section 72A of the Income-tax Act, for sub-section
Section21 - Insertion of new section 72AB: After section 72AA of the Income-tax Act, the following section shall be inserted with
Section80A - In section 80A of the Income-tax Act, in sub-section
Section23 - Amendment of section 80AC: In section 80AC of the Income-tax Act, after the word, figures and letters "section 80-IC",
Section80C - In section 80C of the Income-tax Act, in sub-section
Section25 - Amendment of section 80CCD: In section 80CCD of the Income-tax Act,
Section80D - In section 80D of the Income-tax Act, in sub-section
Section80E - In section 80E of the Income-tax Act, with effect from the 1st day of April, 2008,
Section28 - Amendment of section 80-IA: In section 80-IA of the Income-tax Act,
Section29 - Amendment of section 80-IB: In section 80-IB of the Income-tax Act, in sub-section
Section30 - Amendment of section 80-IC: In section 80-IC of the Income-tax Act, in sub-section
Section31 - Insertion of new section 80- ID: After section 80-IC of the Income-tax Act, the following section shall be inserted
Section32 - Insertion of new section 80-IE: After section 80-ID as so inserted in the Income-tax Act, the following section shall
Section33 - Amendment of section 92CA: In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2007,
Section34 - Amendment of section 115 JB: In section 115JB of the Income-tax Act, after sub-section
Section115R - In section 115R of the Income-tax Act, in sub-section
Section37 - Amendment of Explanation to Chapter XII-E: In Chapter XII-E of the Income-tax Act, after section 115T, in the
Section38 - Amendment of section 115 WB: In section 115WB of the Income-tax Act, with effect from the 1st day of April, 2008
Section39 - Amendment of section 115 WC: In section 115WC of the Income-tax Act, in sub-section
Section40 - Amendment of section 115 WJ: In section 115 WJ of the Income-tax Act, for sub-sections
Section41 - Insertion of new section 115 WKA: After section 115WK of the Income-tax Act, the following section shall be inserted,
Section120 - In section 120 of the Income-tax Act, in sub-section
Section132B - In section 132B of the Income-tax Act, in sub-section
Section139 - In section 139 of the Income-tax Act, in sub-section
Section45 - Insertion of new sections 139C and 139D: After section 139B of the Income-tax Act, the following sections shall be
Section142 - In section 142 of the Income-tax Act,
Section143 - In section 143 of the Income-tax Act, in sub-section
Section153 - In section 15 3 of the Income-tax Act, with effect from the 1st day of June, 2007,
Section153B - In section 153B of the Income-tax Act, in sub-section
Section153D - In the Income-tax Act, after section 153C, the following section shall be inserted with effect from the 1st day of
Section172 - In section 172 of the Income-tax Act, after sub-section
Section193 - In section 193 of the Income-tax Act, in the proviso, in clause
Section194A - In section 194A of the Income-tax Act, in sub-section
Section194C - In section 194C of the Income-tax Act, for sub-section
Section194H - In section 194H of the Income-tax Act, with effect from the 1st day of June, 2007,
Section194J - In section 194J of the Income-tax Act, in sub-section
Section197A - In section 197A of the Income-tax Act, in sub-section
Section201 - In section 201 of the Income-tax Act, in sub-section
Section206A - In section 206A of the Income-tax Act, in sub-section
Section206C - In section 206C of the Income-tax Act, in sub-section
Section245A - In section 245 A of the Income-tax Act, with effect from the 1st day of June, 2007,
Section245 - In section 245C of the Income-tax Act, with effect from the 1st day of June, 2007
Section245D - In section 245D of the Income-tax Act;
Section65 - Amendment of section 245DD: In section 245DD of the Income-tax Act, in sub-section
Section245E - In section 245E of the Income-tax Act, after the proviso, the following proviso shall be inserted with effect from the
Section245F - In section 245F of the Income-tax Act, in sub-section
Section245H - In section 245H of the Income-tax Act, in sub-section
Section69 - Insertion of new sections 245HA and 245HAA: After section 245H of the Income-tax Act, the following sections shall be
Section70 - Substitution of new section for
Section245K - For section 245K of the Income-tax Act, the following section shall be substituted with effect from the 1st day of
Section71 - Amendment of section 246 A: In section 246A of the Income-tax Act, with effect from the 1st day of June, 2007,
Section72 - Substitution of new section for
Section248 - For section 248 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of June,
Section249 - In section 249 of the Income-tax Act, in sub-section
Section253 - In section 253 of the Income-tax Act, in sub-section
Section254 - In section 254 of the Income-tax Act, in sub-section
Section271 - In section 271 of the Income-tax Act, in sub-section
Section77 - Insertion of new section 271 AAA: In the Income-tax Act, after section 271AA, the following section shall be inserted,
Section292C - After section 292B of the Income-tax Act, the following section shall be inserted and shall be deemed to have been
Section295 - In section 295 of the Income-tax Act, in sub-section
Section296 - In section 296 of the Income-tax Act, with effect from the 1st day of June, 2007, for the words, brackets, figures and
Section81 - Amendment of Second Schedule: In the Second Schedule to the Income-tax Act, with effect from the 1st day of April, 2008
Section82 - Amendment of Fourth Schedule: In the Fourth Schedule to the Income-tax Act, in Part A,
Section22A - In section 22A of the Wealth-tax Act, with effect from the 1st day of June, 2007,
Section22C - In section 22C of the Wealth-tax Act, with effect from the 1st day of June, 2007,
Section22D - In section 22D of the Wealth-tax Act
Section22E - In section 22E of the Wealth-tax Act, after the proviso, the following proviso shall be inserted with effect from the
Section22F - In section 22F of the Wealth-tax Act, in sub-section
Section22H - In section 22H of the Wealth-tax Act, in sub-section
Section91 - Insertion of new sections 22HA and 22HAA: After section 22H of the Wealth-tax Act, the following sections shall be
Section92 - Substitution of new section for
Section22K - For section 22K of the Wealth-tax Act, the following section shall be substituted with effect from the 1st day of June,
Section42D - After section 42C of the Wealth-tax Act, the following section shall be inserted and shall be deemed to have been
Chapter4 - : INDIRECT TAXES:
Section95 - Substitution of new section for
Section14 - For section 14 of the Customs Act, the following section shall be substituted with effect from such date as the Central
Section27 - In section 27 of the Customs Act, in sub-section
Section28E - In section 28E of the Customs Act, in clause
Section75A - In section 75 A of the Customs Act, for sub-section
Section99 - Omission of Chapter XA: Chapter XA of the Customs Act shall be omitted
Section127A - In section 127A of the Customs Act, with effect from the 1st day of June, 2007, for clause
Section127B - In section 127B of the Customs Act, with effect from the 1st day of June, 2007, for sub-section
Section102 - Substitution of new section for
Section127C - For section 127C of the Customs Act, with effect from the 1st day of June, 2007, the following section shall be
Section127E - In section 127E of the Customs Act, after the proviso, the following proviso shall be inserted with effect from the 1st
Section127F - In section 127F of the Customs Act, in sub-section
Section127H - In section 127H of the Customs Act, with effect from the 1st day of June, 2007,
Section127J - In section 127J of the Customs Act, for the brackets and figure "
Section127K - In section 127K of the Customs Act, for the brackets and figure "
Section127L - Section 127L of the Customs Act shall be renumbered as sub-section
Section109 - Omission of section 127MA: Section 127MA of the Customs Act shall be omitted with effect from the 1st day of June, 2007
Section129 - In section 129 of the Customs Act, after sub-section
Section129D - In section 129D of the Customs Act,
Section135 - In section 135 of the Customs Act, for sub-section
Section156 - In section 156 of the Customs Act, in sub-section
Section114 - Amendment of First Schedule and Second Schedule: In the Customs Tariff Act, 1975
Section3 - In section 3 of the Central Excise Act, 1944
Section5B - After section 5A of the Central Excise Act, the following section shall be inserted, namely- "5B. Non-reversal of
Section11B - In section 11B of the Central Excise Act, in the Explanation, in clause
Section23A - In section 23A of the Central Excise Act, in clause
Section32A - In section 32A of the Central Excise Act, after the proviso to sub-section
Section32E - In section 32E of the Central Excise Act, with effect from the 1st day of June, 2007, for sub-section
Section122 - Substitution of new section for
Section32F - For section 32F of the Central Excise Act, with effect from the 1st day of June, 2007, the following section shall be
Section32H - In section 32H of the Central Excise Act, after the proviso, the following proviso shall be inserted with effect from
Section124 - Amendment of section 32-I: In section 32-1 of the Central Excise Act, in sub-section
Section32K - In section 32K of the Central Excise Act, with effect from the 1st day of June, 2007
Section32M - In section 32M of the Central Excise Act, for the brackets and figure "
Section32N - In section 32N of the Central Excise Act, for the brackets and figure "
Section128 - Amendment of section 32-O: Section 32-O of the Central Excise Act shall be renumbered as sub-section
Section35E - In section 35E of the Central Excise Act,
Section35F - In section 35F of the Central Excise Act, after the second proviso, the following Explanation shall be inserted,
Section133 - Amendment of Third Schedule: In the Central Excise Act,
Section134 - Amendment of First Schedule to Act 5 of 1986: In the Central Excise Tariff Act, 1985, the First Schedule shall be
Chapter5 - : SERVICE TAX:
Section136 - Secondary and Higher Education Cess
Section138 - Secondary and Higher Education Cess on excisable goods
Section140 - Secondary and Higher Education Cess on taxable services
Section141 - Amendment of Act 23 of 2004: In the Finance
Chapter7 - : MISCELLANEOUS:
Section144 - Amendment of section 94 of Act 18 of 2005: In Chapter VII of the Finance Act, 2005, in section 94, with effect from the
Schedule1 - : FIRST SCHEDULE: Schedule SECTION 1 TABLE SCHEDULE 2: SECOND SCHEDULE: Schedule SECTION 2 TABLE SCHEDULE 3: THIRD SCHED
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