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TypeBare Act JurisdictionCentral Government

Finance Act 2008

Complete Act - all sections

~4 min read
https://sooperkanoon.com/act/52057

Bare act · Research

About this act

Finance Act 2008 (2008) 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, 2008
Chapter1 - Preliminary
Section1 - Title and Commence
Chapter2 - Rates of Income-tax
Section2 - Income Tax
ChapterIII - Direct Taxes
Section3 - Amendment of Section 2
Section4 - Amendment of Section 10
Section5 - Amendment of Section 10a
Section6 - Amendment of Section 10b
Section7 - Amendment of Section 35
Section8 - Amendment of Section 35d
Section9 - Amendment of Section 36
Section10 - Amendment of Section 40
Section11 - Amendment of Section 40a
Section12 - Amendment of Section 43
Section13 - Amendment of Section 44ab
Section14 - Amendment of Section 47
Section15 - Amendment of Section 49
Section16 - Amendment of Section 80c
Section17 - Substitution of New Section for Section 80d
Section18 - Amendment of Section 80-ib
Section19 - Amendment of Section 80-id
Section20 - Amendment of Section 88e
Section21 - Amendment of Section 111a
Section22 - Amendment of Section 115ad
Section23 - Amendment of Section 115jb
Section24 - Amendment of Section 115-o
Section25 - Amendment of Section 115wb
Section26 - Amendment of Section 115wc
Section27 - Amendment of Section 115wd
Section28 - Amendment of Section 115we
Section29 - Insertion of New Section
Section30 - Amendment of Section 139
Section31 - Amendment of Section 142
Section32 - Amendment of Section 143
Section33 - Amendment of Section 147
Section34 - Amendment of Section 151
Section35 - Amendment of Section 153
Section36 - Amendment of Section 153a
Section37 - Amendment of Section 153(B)
Section38 - Amendment of Section 153c
Section39 - Amendment of Section 153d
Section40 - Amendment of Section 156
Section41 - Amendment of Section 191
Section42 - Amendment of Section 193
Section43 - Amendment of Section 194 C
Section44 - Amendment of Section 195
Section45 - Amendment of Section 199
Section46 - Amendment of Section 201
Section47 - Amendment of Section 203
Section48 - Amendment of Section 206 C
Section49 - Amendment of Section 251
Section50 - Amendment of Section 254
Section51 - Insertion of New Section 268a
Section52 - Amendment Section 271
Section53 - Insertion of New Section 273aa
Section54 - Insertion of New Section 278b
Section55 - Insertion of New Section 282a
Section56 - Insertion of New Section 292bb Notice Deemed to Be Valid in Certain Circumstance
Section57 - Amendment of Section 292c
Section58 - Amendment of Section 295
Section59 - Amendment of Fourth Schedule
Section60 - Amendment of Section 17
Section61 - Amendment of Section 17a
Section62 - Amendment of Section 18
Section63 - Insertion of New Section 18ba
Section64 - Amendment of Section 23a
Section65 - Insertion of New Section 35ga
Section66 - Insertion of New Section 42
Section67 - Amendment of Section 42d
ChapterIV - Indirect Taxes
Section68 - Amendment of Section 28b
Section69 - Amendment of Section 108
Section70 - Amendment of Section 117
Section71 - Amendment of Section 129a
Section72 - Amendment of Section 129d
Section73 - Insertion of New Section 129ee
Section74 - Amendment of Section 141
Section75 - Amendment of Section 158
Section76 - Amendment of Notification Issued Under Sub Section (1) of Section 25 of the Customs Act, 1962
Section77 - Amendment of Act 51 of 1975
Section78 - Amendment of Section 2
Section79 - Insertion of New Section 3a
Section80 - Amendment of Section 11b
Section81 - Amendment of Section 11d
Section82 - Amendment of Section 11dd
Section83 - Amendment of Section 35b
Section84 - Amendment of Section 35e
Section85 - Insertion of New Section 35ff
Section86 - Amendment of Central Excise Rules,1944
Section87 - Amendment of Central Excise (No. 2) Rules, 2001
Section88 - Amendment of Central Excise Rules, 2002
Section89 - Amendment of Act 5 of 1986
ChapterV - Service Tax
Section90 - Amendment of Act 32 of 1994
ChapterVI - Service Tax Dispute Resolution Scheme, 2008
Section91 - Short Title and Commencement
Section92 - Definitions
Section93 - Applicability of Scheme
Section94 - Settlement of Tax Payment
Section95 - Particulars to Be Furnished in Declaration
Section96 - Time and Manner of Payment of Tax Arrear
Section97 - Appellate Authority Not to Proceed in Certain Cases
Section98 - No Refund of Amount Paid Under the Scheme
Section99 - Removal of Doubts
Section100 - Power to Remove Difficulties
Section101 - Power to Make Rules
ChapterVII - Commodities Transaction Tax
Section102 - Extent, Commencement and Application
Section103 - Definitions
Section104 - Charge of Commodities Transaction Tax
Section105 - Value of Taxable Commodities Transaction
Section106 - Collection and Recovery of Commodities Transaction Tax
Section107 - Furnishing of Return
Section108 - Assessment
Section109 - Rectification of Mistake
Section110 - Interest on Delayed Payment of Commodities Transaction Tax
Section111 - Penalty for Failure to Collect or Pay Commodities Transaction Tax
Section112 - Penalty for Failure to Furnish Return
Section113 - Penalty for Failure to Comply with Notice
Section114 - Penalty Not to Be Imposed in Certain Cases
Section115 - Application of Certain Provisions of Income-tax Act
Section116 - Appeal to Commissioner of Incometax (Appeals)
Section117 - Appeal to Appellate Tribunal
Section118 - Punishment for False Statement
Section119 - Institution of Prosecution
Section120 - Power to Make Rules
Section121 - Power to Remove Difficulties
Section121A - Provisions of Chapter Vii Not to Apply to Taxable Commodities Transaction
ChapterVIII - Miscellaneous
Section122 - Amendment of Seventh Schedule to Act 14 of 2001
Section123 - Amendment of Section 13 of Act 58 of 2002
Section124 - Amendment of Act 23 of 2004
Section125 - Amendment of Act 18 of 2005
ScheduleI - First Schedule
ScheduleII - Second Schedule
ScheduleIII - Third Schedule
ScheduleIV - Fourth Schedule
ScheduleV - Fifth Schedule
ScheduleVI - Sixth Schedule
ScheduleVII - Seventh Schedule
ScheduleVIII - Eight Schedule
ScheduleIX - Ninth Schedule

Frequently asked questions

What is the Finance Act 2008?

The Finance Act 2008, enacted in 2008, 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 2008?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act 2008. 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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