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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central)

Complete Act - all sections

~5 min read
https://sooperkanoon.com/act/63880

Bare act · Research

About this act

Finance Act, 2012, (Central) (2012) 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

Preamble - THE FINANCE Act, 2012
Chapter I - PRELIMINARY
Section 1 - Short title and commencement
Chapter II - RATES OF INCOME
Section 2 - Income
Chapter III - DIRECT TAXES
Section 3 - Amendment of section 2
Section 4 - Amendment of section 9
Section 5 - Amendment of section 10
Section 6 - Amendment of section 13
Section 7 - Amendment of section 32
Section 8 - Amendment of section 35
Section 9 - Amendment of section 35AD
Section 10 - Insertion of new sections 35CCC and 35CCD
Section 11 - Amendment of section 40
Section 12 - Amendment of section 40A
Section 13 - Amendment of section 44AB
Section 14 - Amendment of section 44AD
Section 15 - Amendment of section 47
Section 16 - Amendment of section 49
Section 17 - Insertion of new section 50D
Section 18 - Amendment of section 54B
Section 19 - Insertion of new section 54GB
Section 20 - Amendment of section 55A
Section 21 - Amendment of section 56
Section 22 - Amendment of section 68
Section 23 - Amendment of section 80A
Section 24 - Amendment of section 80C
Section 24A - Insertion of new section 80CCG
Section 25 - Amendment of section 80D
Section 26 - Amendment of section 80DDB
Section 27 - Amendment of section 80G
Section 28 - Amendment of section 80GGA
Section 29 - Amendment of section 80
Section 30 - Insertion of new Part
Section 31 - Amendment of section 90
Section 32 - Amendment of section 90A
Section 33 - Amendment of section 92
Section 34 - Amendment of section 92B
Section 35 - Insertion of new section 92BA
Section 36 - Amendment of section 92C
Section 37 - Amendment of Chapter X
Section 38 - Amendment of section 92CA
Section 39 - Insertion of new sections 92CC and 92CD
Section 40 - Insertion of new Chapter X
Section 41 - Amendment of section 111 A
Section 41A - Amendment of section 112
Section 42 - Amendment of section 115A
Section 43 - Amendment of section 115BBA
Section 44 - Amendment of section 115BBD
Section 45 - Insertion of new section 115BBE
Section 46 - Amendment of section 115JB
Section 47 - Amendment of Chapter XII
Section 48 - Substitution of new section for section 115JC
Section 49 - Amendment of section 115JD
Section 50 - Amendment of section 115JE
Section 51 - Insertion of new section 115JEE
Section 52 - Amendment of section 115JF
Section 53 - Amendment of section 115
Section 53A - Insertion of new Chapter XII
Section 54 - Amendment of section 115U
Section 55 - Amendment of section 115VG
Section 56 - Amendment of section 139
Section 57 - Amendment of section 140A
Section 58 - Amendment of section 143
Section 59 - Insertion of new section 144BA
Section 60 - Amendment of section 144C
Section 61 - Amendment of section 147
Section 62 - Amendment of section 149
Section 63 - Amendment of section 153
Section 64 - Amendment of section 153A
Section 65 - Amendment of section 153B
Section 66 - Amendment of section 153C
Section 67 - Amendment of section 154
Section 68 - Amendment of section 156
Section 69 - Amendment of section 193
Section 70 - Amendment of section 194E
Section 71 - Amendment of section 194J
Section 72 - Amendment of section 194LA
Section 73 - Insertion of new section 194LAA
Section 74 - Insertion of new section 194LC
Section 75 - Amendment of section 195
Section 76 - Amendment of section 197A
Section 77 - Amendment of section 201
Section 78 - Amendment of section 204
Section 79 - Amendment of section 206C
Section 80 - Amendment of section 207
Section 81 - Amendment of section 209
Section 81A - Amendment of section 220
Section 82 - Amendment of section 234A
Section 83 - Amendment of section 234B
Section 84 - Amendment of section 234C
Section 85 - Amendment of section 234D
Section 86 - Insertion of new section 234E
Section 87 - Amendment of section 245C
Section 87A - Amendment of section 245N
Section 88 - Amendment of section 245Q
Section 88A - Amendment of section 245R
Section 89 - Amendment of section 246A
Section 90 - Amendment of section 253
Section 91 - Amendment of section 254
Section 92 - Amendment of section 271
Section 93 - Substitution of new section for section 271AA
Section 94 - Amendment of section 271AA
Section 95 - Amendment of section 271AAA
Section 96 - Insertion of new section 271AAB
Section 97 - Amendment of section 271G
Section 98 - Insertion of new section 271H
Section 99 - Amendment of section 272A
Section 100 - Amendment of section 273B
Section 101 - Amendment of section 276C
Section 102 - Amendment of section 276CC
Section 103 - Amendment of section 277
Section 104 - Amendment of section 277A
Section 105 - Amendment of section 278
Section 106 - Insertion of new sections 280A, 280B, 280C and 280D
Section 107 - Insertion of new section 292CC
Section 108 - Amendment of section 296
Section 108A - Amendment of Fourth Schedule
Section 109 to 113 - Wealth
Section 109 - Amendment of section 2
Section 110 - Amendment of section 17
Section 111 - Amendment of section 17A
Section 112 - Amendment of section 45
Section 113 - Validation of demand, etc., under Income tax Act, 1961 in certain cases
Chapter IV - INDIRECT TAXES
Section 114 to 125 - Customs
Section 114 - Amendment of section 2
Section 115 - Amendment of section 7
Section 116 - Insertion of new section 28AAA
Section 117 - Amendment of section 28BA
Section 118 - Amendment of section 47
Section 119 - Amendment of section 75A
Section 120 - Amendment of section 104
Section 121 - Insertion of new section 104A
Section 122 - Amendment of section 122
Section 123 - Substitution of new section for section 138
Section 124 - Amendment of section 153
Section 125 - Special provisions exempting additional duty of customs on import of foreign
Section 126 to 128 - Customs Tariff
Section 126 - Amendment of section 8C
Section 127 - Amendment of First Schedule
Section 128 - Amendment of Second Schedule
Section 129 to 140 - Excise
Section 129 - Amendment of section 4
Section 130 - Amendment of section 9
Section 131 - Amendment of section 9A
Section 132 - Amendment of section 11A
Section 133 - Amendment of section 11AC
Section 134 - Amendment of section 12F
Section 135 - Substitution of new section for section 13
Section 136 - Substitution of new section for section 18
Section 137 - Omission of section 19
Section 138 - Amendment of section 20
Section 139 - Amendment of notification issued under section 5A of Central Excise Act
Section 139A - Amendment of notification number G.S.R. 254(E) issued under section 5A of Central Excise Act
Section 140 - Amendment of Third Schedule
Section 141 to 142 - Central Excise Tariff
Section 141 - Amendment of First Schedule
Section 142 - Amendment of Chapter Notes to Chapter 54 of First Schedule
Chapter V - SERVICE TAX
Section 143 - Amendment of Act 32 of 1994
Section 144 - Amendment of rule 6 of CENVAT Credit Rules, 2004
Section 145 - Validation of exemption given to club or association including cooperative societies in relation to project
Chapter VI - AMENDMENTS TO THE FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2003.
Section 146 - Amendment of section 2
Section 147 - Amendment of section 3
Section 148 - Amendment of section 4
Section 149 - Insertion of new section 7A
Section 150 - Amendment of section 8
Chapter VII - MISCELLANEOUS
Section 151 - Amendment of Schedule to Act 47 of 1974
Section 152 - Amendment of Seventh Schedule to Act 14 of 2001
Section 153 - Amendment of Act 23 of 2004
Section 154 - Amendment of Seventh Schedule to Act 18 of 2005
Section 155 - Amendment of Act 14 of 2010
Section 156 - Amendment of Act 8 of 2011
Schedule - THE FIRST SCHEDULE
Schedule - THE SECOND SCHEDULE
Schedule - THE THIRD SCHEDULE
Schedule - THE FOURTH SCHEDULE
Schedule - THE FIFTH SCHEDULE
Schedule - THE SIXTH SCHEDULE
Schedule - THE SEVENTH SCHEDULE
Schedule - THE EIGHTH SCHEDULE
Schedule - THE NINTH SCHEDULE
Schedule - THE TENTH SCHEDULE

Frequently asked questions

What is the Finance Act, 2012, (Central)?

The Finance Act, 2012, (Central), enacted in 2012, 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, 2012, (Central)?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act, 2012, (Central). 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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