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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 2004

Complete Act - all sections

~4 min read
https://sooperkanoon.com/act/51203

Bare act · Research

About this act

Finance (No. 2) Act, 2004 (2004) 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.

Find citing judgments Supreme Court, High Courts & tribunals

Act Text

Preamble1 - Finance (No. 2) Act, 2004
Chapter1 - Preliminary
Section1 - Short Title and Commencement
Chapter2 - Rates of Income-tax
Section2 - Income-tax
Chapter3 - Direct Taxes
Section3 - Amendment of Section 2
Section4 - Amendment of Section 7
Section5 - Amendment of Section 10
Section6 - Amendment of Section 12aa
Section7 - Amendment of Section 17
Section8 - Amendment of Section 32
Section9 - Amendment of Section 33ac
Section10 - Amendment of Section 35ac
Section11 - Amendment of Section 40
Section12 - Amendment of Section 48
Section13 - Amendment of Section 56
Section14 - Amendment of Section 71
Section15 - Insertion of New Section 80ccd
Section16 - Amendment of Section 80dd
Section17 - Amendment of Section 80-ia
Section18 - Amendment of Section 80-ib
Section19 - Amendment of Section 80u
Section20 - Amendment of Section 87
Section21 - Amendment of Section 88
Section22 - Insertion of New Section 88d
Section23 - Insertion of New Section 88e
Section24 - Amendment of Section 90
Section25 - Amendment of Section 94
Section26 - Insertion of New Section 111a
Section27 - Amendment of Section 115ad
Section28 - Amendment of Section 115jb
Section29 - Amendment of Section 115r
Section30 - Insertion of New Chapter Xii-g
Section31 - Amendment of Section 119
Section32 - Amendment of Section 139
Section33 - Amendment of Section 139a
Section34 - Insertion of New Section 142a
Section35 - Amendment of Section 153
Section36 - Amendment of Section 153b
Section37 - Amendment of Section 194c
Section38 - Insertion of New Section 194la
Section39 - Amendment of Section 197
Section40 - Amendment of Section 198
Section41 - Amendment of Section 199
Section42 - Amendment of Section 200
Section43 - Amendment of Section 202
Section44 - Amendment of Section 203
Section45 - Substitution of New Section for Section 203a
Section46 - Insertion of New Section 203aa
Section47 - Amendment of Section 204
Section48 - Amendment of Section 205
Section49 - Amendment of Section 206
Section50 - Amendment of Section 206c
Section51 - Amendment of Section 206ca
Section52 - Amendment of Section 245rr
Section53 - Amendment of Section 246a
Section54 - Amendment of Section 253
Section55 - Insertion of New Section 271fa
Section56 - Amendment of Section 272a
Section57 - Amendment of Section 272b
Section58 - Amendment of Section 272bbb
Section59 - Amendment of Section 273b
Section60 - Insertion of New Section 277a
Section61 - Amendment of Section 278b
Section62 - Amendment of Section 279
Section63 - Substitution of New Section for Section 285ba
Section64 - Amendment of Thirteenth Schedule
Section65 - Amendment of Section 35ha of Act 27 of 1957
Chapter4 - Indirect Taxes
Section66 - Amendment of Section 41
Section67 - Insertion of New Section 128a
Section68 - Amendment of Section 128
Section69 - Amendment of Section 129a
Section70 - Amendment of Section 129b
Section71 - Amendment of Section 137
Section72 - Amendment of Section 142
Section73 - Amendment of Section 156
Section74 - Validation of Certain Actions Taken by Central Excise Officers
Section75 - Amendment of Section 3
Section76 - Amendment of Section 9a
Section77 - Amendment of Section 9c
Section78 - Amendment of First Schedule
Section79 - Amendment of Section 9a
Section80 - Amendment of Section 11
Section81 - Insertion of New Section 33a
Section82 - Amendment of Section 35
Section83 - Amendment of Section 35b
Section84 - Amendment of Section 35c
Section85 - Amendment of Section 37
Section86 - Amendment of Third Schedule
Section87 - Validation of Certain Actions Taken by Officers of Customs
Section88 - Amendment of the Cenvat Credit Rules, 2002
Section89 - Amendment of First Schedule to Act 5 of 1986
Chapter5 - Service Tax
Section90 - Amendment of Act 32 of 1994
Chapter6 - Education Cess
Section91 - Education Cess
Section92 - Definition
Section93 - Education Cess on Excisable Goods
Section94 - Education Cess on Imported Goods
Section95 - Education Cess on Taxable Services
Chapter7 - Securities Transaction Tax
Section96 - Extent Commencement and Application
Section97 - Definitions
Section98 - Charge of Securities Transaction Tax
Section99 - The Value of Taxable Securities Transactions
Section100 - Collection and Recovery of Securities Transaction Tax
Section101 - Recognised Stock Exchange to Furnish Prescribed Return
Section102 - Assessment
Section103 - Rectification of Mistake
Section104 - Interest on Delayed Payment of Securities Transaction Tax
Section105 - Penalty for Failure to Collect or Pay Securities Transaction Tax
Section106 - Penalty for Failure to Furnish Prescribed Return
Section107 - Penalty for Failure to Comply with Notice
Section108 - Penalty Not to Be Imposed in Certain Cases
Section109 - Application of Certain Provision of Act 43 of 1961
Section110 - Appeals to Commissioner of Income-tax (Appeals)
Section111 - Appeals to the Appellate Tribunal
Section112 - False Statement in Verification Etc.
Section113 - Institution of Proceedings
Section113A - Chapter Vii Not to Apply in Certain Cases
Section114 - Power to Make Rules
Section115 - Power to Remove Difficulties
Chapter8 - Miscellaneous
Section116 - Amendment of Act 5 of 1873
Section117 - Amendment of Act 2 of 1899
Section118 - Amendment of Section 8
Section119 - Amendment of Chapter Vi
Section120 - Amendment of Section 4 of Act 39 of 2003
Section121 - Repeal of Section 2 of Act 13 of 2004
Schedule1 - The First Schedule
Schedule2 - The Second Schedule

Frequently asked questions

What is the Finance (No. 2) Act, 2004?

The Finance (No. 2) Act, 2004, enacted in 2004, 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.

How can I find court judgments citing the Finance (No. 2) Act, 2004?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance (No. 2) Act, 2004. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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