Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act 2005

Complete Act - all sections

~4 min read
https://sooperkanoon.com/act/51841

Bare act · Research

About this act

Finance Act 2005 (2005) 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.

Act Text

Preamble1 - Finance Act, 2005
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 10
Section5 - Amendment of Section 10a
Section6 - Amendment of Section 16
Section7 - Amendment of Section 17
Section8 - Amendment of Section 32
Section9 - Amendment of Section 33ac
Section10 - Amendment of Section 35
Section11 - Amendment of Section 35dda
Section12 - Amendment of Section 36
Section13 - Amendment of Section 40
Section14 - Amendment of Section 43
Section15 - Amendment of Section 47
Section16 - Amendment of Section 49
Section17 - Amendment of Section 54ec
Section18 - Amendment of Section 54ed
Section19 - Insertion of New Section 72aa
Section20 - Amendment of Section 73
Section21 - Insertion of New Section 80c
Section22 - Amendment of Section 80ccc
Section23 - Amendment of Section 80ccd
Section24 - Insertion of New Section 80cce
Section25 - Substitution of New Section for Section 80e
Section26 - Amendment of Section 80-ia
Section27 - Amendment of Section 80-ib
Section28 - Omission of Section 80l
Section29 - Amendment of Section 88
Section30 - Omission of Section 88b
Section31 - Omission of Section 88c
Section32 - Omission of Section 88d
Section33 - Amendment of Section 112
Section34 - Amendment of Section 115a
Section35 - Amendment of Section 115jaa
Section36 - Amendment of Section 115vd
Section37 - Insertion of New Chapter Xii-h
Section38 - Amendment of Section 119
Section39 - Amendment of Section 124
Section40 - Amendment of Section 139
Section41 - Amendment of Section 139a
Section42 - Amendment of Section 140
Section43 - Amendment of Section 140a
Section44 - Amendment of Section 142
Section45 - Amendment of Section 153
Section46 - Amendment of Section 153b
Section47 - Amendment of Section 153c
Section48 - Amendment of Section 194a
Section49 - Amendment of Section 194c
Section50 - Amendment of Section 199
Section51 - Amendment of Section 203
Section52 - Insertion of New Section 206a
Section53 - Amendment of Section 206c
Section54 - Amendment of Section 238
Section55 - Amendment of Section 239
Section56 - Amendment of Section 244a
Section57 - Amendment of Section 246a
Section58 - Amendment of Section 271
Section59 - Insertion of New Section 271fb
Section60 - Amendment of Section 272a
Section61 - Amendment of Section 273b
Section63 - Amendment of Section 278
Section62 - Amendment of Section 276cc
Section64 - Amendment of Section 295
Chapter4 - Indirect Taxes
Section65 - Amendment of Section 28e
Section66 - Amendment of Section 28f
Section67 - Amendment of Section 28h
Section68 - Amendment of Section 127ma
Section69 - Amendment of Section 128a
Section70 - Amendment of Section 129a
Section71 - Amendment of Section 129d
Section72 - Substitution of New Section for Section 3
Section73 - Omission of Section 3a
Section74 - Amendment of First Schedule
Section75 - Amendment of Section 5a
Section76 - Amendment of Section 23a
Section77 - Amendment of Section 32pa
Section78 - Amendment of Section 35a
Section79 - Amendment of Section 35b
Section80 - Amendment of Section 35e
Section81 - Substitution of New Schedule for Third Schedule
Section82 - Amendment of Central Excise Rules, 1944
Section83 - Amendment of Rule 6 of the Cenvat Credit Rules, 2001
Section84 - Amendment of Notification Issued Under Section 5a of the Central Excise Act
Section85 - Additional Duty of Excise (Pan Masala and Certain Tobacco Products)
Section86 - Amendment of First Schedule and Second Schedule
Section87 - Amendment of Chapter 15 of First Schedule
Chapter5 - Service Tax
Section88 - Amendment of Act 32 of 1994
Chapter6 - Central Sales Tax
Section89 - Amendment of Section 2
Section90 - Amendment of Section 5
Section91 - Amendment of Section 6
Section92 - Amendment of Section 13
Chapter7 - Banking Cash Transaction Tax
Section93 - Extent, Commencement and Application
Section94 - Definitions
Section95 - Charge of Banking Cash Transaction Tax
Section96 - Value of Taxable Banking Transaction
Section97 - Collection and Recovery of Banking Cash Transaction Tax
Section98 - Scheduled Bank to Furnish Prescribed Return
Section99 - Assessment
Section100 - Rectification of Mistake
Section101 - Interest on Delayed Payment of Banking Cash Transaction Tax
Section102 - Penalty for Failure to Collect or Pay Banking Cash Transaction Tax
Section103 - Penalty for Failure to Furnish Prescribed Return
Section104 - Penalty for Failure to Comply with Notice
Section105 - Penalty Not to Be Imposed in Certain Cases
Section106 - Application of Certain Provisions of Act 43 of 1961
Section107 - Appeals to Commissioner of Income-tax (Appeals)
Section108 - Appeals to Appellate Tribunal
Section109 - False Statement in Verification, Etc.
Section110 - Institution of Proceedings
Section111 - Power to Make Rules
Section112 - Power to Remove Difficulties
Chapter8 - Miscellaneous
Section113 - Amendment of Act 5 of 1873
Section114 - Insertion of New Section 8b in Act 2 of 1899
Section115 - Amendment of Section 2 of Act 49 of 1950
Section116 - Substitution of New Schedule for First Schedule to Act 58 of 1957
Section117 - Amendment of Section 2 of Act 46 of 1959
Section118 - Substitution of New Schedule for Schedule to Act 40 of 1978
Section119 - Amendment of Second Schedule to Act 21 of 1998
Section120 - Amendment of Second Schedule to Act 27 of 1999
Section121 - Amendment of Section 10 of Act 54 of 2000
Section122 - Substitution of New Schedule for Seventh Schedule to Act 14 of 2001
Section123 - Amendment of Act 32 of 2003
Section124 - Amendment of Act 23 of 2004
Schedule1 - First Schedule
Schedule2 - Second Schedule
Schedule3 - Third Schedule
Schedule4 - Fourth Schedule
Schedule5 - Fifth Schedule
Schedule6 - Sixth Schedule
Schedule7 - Seventh Schedule
Schedule8 - Eighth Schedule
Schedule9 - Ninth Schedule
Schedule10 - Tenth Schedule
Schedule11 - Eleventh Schedule
Schedule12 - Twelfth Schedule

Frequently asked questions

What is the Finance Act 2005?

The Finance Act 2005, enacted in 2005, 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 Act 2005?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act 2005. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial