Act Text
Preamble1 - Finance Act,1994
Chapter1 - Preliminary
Section1 - Short Title and Commencement
Chapter2 - Rates of Income-tax
Section2 - Income-tax
Chapter3 - Direct Taxes
Section3 - Amendment of Section 2
Section4 - Insertion of New Section 5a
Section5 - Amendment of Section 6
Section6 - Amendment of Section 10
Section7 - Amendment of Section 10b
Section8 - Amendment of Section 12a
Section9 - Amendment of Section 13
Section10 - Amendment of Section 17
Section11 - Amendment of Section 24
Section12 - Amendment of Section 33ab
Section13 - Amendment of Section 35
Section14 - Amendment of Section 36
Section15 - Amendment of Section 37
Section16 - Insertion of New Sections 44ad and 44ae
Section17 - Amendment of Section 44d
Section18 - Amendment of Section 55
Section19 - Amendment of Section 57
Section20 - Amendment of Section 64
Section21 - Amendment of Section 71
Section22 - Substitution of New Section for Section 71a
Section23 - Insertion of New Section 80e
Section24 - Amendment of Section 80g
Section25 - Amendment of Section 80hhd
Section26 - Amendment of Section 80hhe
Section27 - Amendment of Section 80-ia
Section28 - Omission of Section 80v
Section29 - Amendment of Section 88
Section30 - Amendment of Section 88b
Section31 - Amendment of Section 112
Section32 - Amendment of Section 115a
Section33 - Amendment of Section 115k
Section34 - Amendment of Section 115n
Section35 - Amendment of Section 116
Section36 - Amendment of Section 139
Section37 - Amendment of Section 143
Section38 - Amendment of Section 154
Section39 - Amendment of Section 194c
Section40 - Insertion of New Section 194-i
Section41 - Amendment of Section 196a
Section42 - Amendment of Section 197
Section43 - Amendment of Sections 198 to 200 and 202 to 205
Section44 - Amendment of Section 211
Section45 - Amendment of Section 234c
Section46 - Amendment of Section 246
Section47 - Amendment of Section 269
Section48 - Amendment of Section 273a
Section49 - Amendment of Section 296
Section50 - Consequential Amendments
Section51 - Amendment of Section 2
Section52 - Amendment of Section 4
Section53 - Amendment of Section 46
Section54 - Amendment of Section 2
Section55 - Amendment of Section 5
Section56 - Amendment of Section 3 of Act 45 of 1974
Section57 - Amendment of Section 4
Section58 - Amendment of Section 6
Section59 - Amendment of Section 17
Chapter4 - Indirect Taxes
Section60 - Amendment of Act 52 of 1962
Section61 - Amendment of Act 51 of 1975
Section62 - Amendment of Act 5 of 1986
Section63 - Amendment of Act 58 of 1957
Chapter5 - Service Tax
Section64 - Extent, Commencement and Application
Section65 - Definitions
Section65A - Classification of Taxable Services
Section66 - Charge of Service Tax
Section66A - Charge of Service Tax on Services Received from Outside India
Section67 - Valuation of Taxable Services for Charging Service Tax
Section68 - Payment of Service Tax
Section69 - Registration
Section70 - Furnishing of Returns
Section71 - Scheme for Submission of Returns Through Service Tax Preparers
Section72 - Best Judgment Assessment
Section73 - Recovery of Service Tax Not Levied or Paid or Short Lived or Short-paid or Erroneously Refunded
Section73A - Service Tax Collected from Any Person to Be Deposited with Central Government
Section73B - Interest on Amount Collected in Excess
Section73C - Provisional Attachment to Protect Revenue in Certain Cases
Section73D - Publication of Information in Respect of Persons in Certain Cases
Section74 - Rectification of Mistake
Section75 - Interest on Delayed Payment of Service Tax
Section75A - [Omitted]
Section76 - Penalty for Failure to Pay Service Tax
Section77 - Penalty for Contravention of Rules and Provisions of Act for Which No Penalty is Specified Elsewhere
Section78 - Penalty for Suppressing Value of Taxable Service
Section79 - Penalty for Failure to Comply with Notice
Section80 - Penalty Not to Be Imposed in Certain Cases
Section81 - Offences by Companies
Section82 - Power to Search Premises
Section83 - Application of Certain Provisions of Act 1 of 1944
Section83A - Power of Adjudication
Section84 - Appeals to Commissioner of Central Excise (Appeals)
Section85 - Appeals to the Commissioner of Central Excise (Appeals)
Section86 - Appeals to Appellate Tribunal
Section87 - Recovery of Any Amount Due to Central Government.
Section88 - Failure to Furnish Prescribed Returns
Section89 - False Statement in Verification, Etc.
Section90 - Abetment of False Return, Etc.
Section91 - Certain Offences to Be Non-cognizable
Section92 - Institution of Proceedings
Section93 - Power to Grant Exemption from Service Tax
Section93A - 93a
Section94 - Power to Make Rules
Section95 - Power to Remove Difficulties
Section96 - Consequential Amendment
Chapter5A - Advance Rulings
Section96A - Definitions
Section96B - Vacancies, Etc., Not to Invalidate Proceedings
Section96C - Application for Advance Ruling
Section96D - Procedure on Receipt of Application
Section96E - Applicability of Advance Ruling
Section96F - Advance Ruling to Be Void in Certain Circumstances
Section96G - Powers of Authority
Section96H - Procedure of Authority
Section96-I - Power of Central Government to Make Rules
Chapter6 - Foreign Travel Tax
Section97 - Amendment of Act 21 of 1979
Chapter7 - Inland Air Travel Tax
Section98 - Amendment of Act 13 of 1989
Chapter8 - Miscellaneous
Section99 - Amendment of Act 2 of 1899
Part1 - Income-Tax
Schedule1 - First Schedule
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