Preamble1 - FINANCE ACT 1972
Chapter I Section1 - Short Title and Commencement
Chapter II Section2 - Income-tax
Chapter III Section3 - Amendment of Section 2
Section4 - Amendment of Section 10
Section5 - Amendment of Section 11
Section6 - Substitution of new sections for Section 12
Section7 - Amendment of Section 13
Section8 - Amendment of Section 45
Section9 - Insertion of New Section 54C
Section10 - Amendment of Section 56
Section11 - Insertion of New Section 74A
Section12 - Amendment of Section 75
Section13 - Amendment of Section 77
Section14 - Amendment of Section 80A
Section15 - Amendment of Section 80B
Section16 - Amendment of Section 80C
Section17 - Amendment of Section 80G
Section18 - Omission of Section 80-I
Section19 - Amendment of Section 80J
Section20 - Amendment of Section 80L
Section21 - Omission of Section 80Q
Section22 - Insertion of New Section 80TT
Section23 - Substitution of new section for Section 90
Section24 - Amendment of Section 125
Section25 - Amendment of Sections 132A, 201, 213 TO 217, 220, 243 and 244 and Second Schedule
Section26 - Amendment of Section 139
Section27 - Amendment of Section 164
Section28 - Insertion of New Sections 194B and 194C
Section29 - Amendment of Section 197
Section30 - Amendment of Sections 198, 199, 200, 202 and 203
Section31 - Amendment of Section 204
Section32 - Amendment of Section 205
Section33 - Amendment of Section 207
Section34 - Amendment of Section 208
Section35 - Amendment of Section 209
Section36 - Amendment of Section 211
Section37 - Amendment of Section 212
Section38 - Amendment of Section 215
Section39 - Insertion of new Section 228A
Section40 - Amendment of Section 252
Section41 - Amendment of Section 295
Section42 - Amendment of Fourth Schedule
Section43 - Omission of Sixth Schedule
Section44 - Amendment of Section 2
Section45 - Amendment of Section 5
Section46 - Insertion of New Section 21A
Section47 - Amendment of Sections 31 and 34A
Section48 - Amendment of Section 32
Section49 - Amendment of Section 44A
Section50 - Amendment of Section 45
Section51 - Amendment of Section 46
Section52 - Amendment of Sections 32 and 33A
Section53 - Amendment of Section 33
Section54 - Amendment of Section 44
Section55 - Amendment of Section 45
Section56 - Amendment of Section 46
Section57 - Substitution of new section for Section 24A
Section58 - Amendment of Section 25
Section59 - certain casual and non-recurring receipts not to be included in the total income for the assessment year 1972-73
Section60 - Applicability of revised rate of interest
Chapter IV Section61 - Amendment of Act 32 of 1934
Section62 - Regulatory duties of customs
Section63 - Amendment of Act 1 of 1949
Section64 - Amendment of Act 1 of 1944
Section65 - Regulatory duties of excise
Section66 - Amendment of Act 58 of 1957
Section67 - Amendment of Act 27 of 1958
Section68 - Discontinuance of salt duty
Chapter V Section69 - Amendment of Bengal Act VI of 1941 as in Force in Delhi
ScheduleI - FIRST SCHEDULE
ScheduleII - SECOND SCHEDULE
ScheduleIII - THIRD SCHEDULE
ScheduleIV - FOURTH SCHEDULE
ScheduleV - FIFTH SCHEDULE