Act Text
Section1 - Short title and commencement
Section2 - Income tax
Chapter3 - : DIRECT TAXES INCOME TAX:
Section10 - In Section 10 of the Income Tax Act, with effect from the 1st day of April, 2006,
Section5 - Amendment of Section 10-A: In Section 10-A of the Income Tax Act, in subsection
Section16 - In Section 16 of the Income Tax Act, clause
Section17 - In Section 17 of the Income Tax Act, in clause
Section32 - In Section 32 of the Income Tax Act, in subsection
Section9 - Amendment of Section 33AC: In Section 33-AC of the Income Tax Act, in subsection
Section35 - In Section 35 of the Income Tax Act, in subsection
Section11 - Amendment of Section 35-DDA: In Section 35-DDA of the Income Tax Act, in sub-section
Section36 - In Section 36 of the Income Tax Act, in subsection
Section40 - In Section 40 of the Income Tax Act, in clause
Section43 - In Section 43 of the Income Tax Act, in clause
Section47 - In Section 47 of the Income Tax Act, after clause
Section49 - In Section 49 of the Income Tax Act, in subsection
Section18 - Amendment of Section 54ED: In Section 54-ED of the Income Tax Act, for subsection
Section19 - Insertion of new Section 72-AA: After Section 72-A of the Income Tax Act, the following section shall be inserted,
Section73 - In Section 73 of the Income Tax Act, in subsection
Section21 - Insertion of new Section 80-C: After Section 80-B of the Income Tax Act, the following section shall be inserted with
Section22 - Amendment of Section 80-CCC: In Section 80-CCC of the Income Tax Act, for sub-section
Section23 - Amendment of Section 80-CCD: In Section 80-CCD of the Income Tax Act, for sub-section
Section24 - Insertion of new Section 80-CCE: After Section 80-CCD of the Income Tax Act, the following section shall be inserted
Section25 - Substitution of new section for Section 80-E : For Section 80-E of the Income Tax Act, the following section shall be
Section26 - Amendment of Section 80-IA: In Section 80-IA of the Income Tax Act, in subsection
Section27 - Amendment of Section 80-IB: In Section 80-IB of the Income Tax Act, with effect from the 1st day of April, 2006,
Section28 - Omission of Section 80-L: Section 80-L of the Income Tax Act shall be omitted with effect from the 1st day of April,
Section88 - In Section 88 of the Income Tax Act, after subsection
Section30 - Omission of Section 88-B: Section 88-B of the Income Tax Act shall be omitted with effect from the 1st day of April,
Section31 - Omission of Section 88-C: Section 88-C of the Income Tax Act shall be omitted with effect from the 1st day of April,
Section112 - In Section 112 of the Income Tax Act, in sub- section
Section34 - Amendment of Section 115-A: In Section 115-A of the Income Tax Act, in subsection
Section37 - Insertion of new Chapter XII-H: After Chapter XII-G of the Income Tax Act, the following chapter shall be inserted with
Section119 - In Section 119 of the Income Tax Act, in subsection
Section124 - In Section 124 of the Income Tax Act, in subsection
Section139 - In Section 139 of the Income Tax Act,
Section41 - Amendment of Section 139-A: In Section 139-A of the Income Tax Act, in sub- section
Section140 - In Section 140 of the Income Tax Act, in the opening portion, for the words and figures "under Section 139", the words
Section142 - In Section 142 of the Income Tax Act, in subsection
Section153 - In Section 153 of the Income Tax Act, with effect from the 1st day of April, 2006,
Section46 - Amendment of Section 153-B: In Section 153-B of the Income Tax Act, in subsection
Section48 - Amendment of Section 194-A: In Section 194-A of the Income Tax Act, in subsection
Section199 - In Section 199 of the Income Tax Act, in subsection
Section203 - In Section 203 of the Income Tax Act, in sub-section
Section52 - Insertion of new Section 206-A: After Section 206 of the Income Tax Act, the following section shall be inserted with
Section53 - Amendment of Section 206-C: In Section 206-C of the Income Tax Act,
Section238 - In Section 238 of the Income Tax Act, after subsection
Section239 - In Section 239 of the Income Tax Act, in subsection
Section56 - Amendment of Section 244-A: In Section 244-A of the Income Tax Act, with effect from the 1st day of April, 2006
Section57 - Amendment of Section 246-A In Section 246-A of the Income Tax Act, in subsection
Section271 - In Section 271 of the Income Tax Act, with effect from the 1st day of April, 2006
Section59 - Insertion of new Section 271-FB: After Section 271-FA of the Income Tax Act. the following section shall be inserted
Section60 - Amendment of Section 272-A: In Section 272-A of the Income Tax Act, in subsection
Section61 - Amendment of Section 272-B: In Section 273-B of the Income Tax Act, for the word, figures and letters "Section 271-FA",
Section62 - Amendment of Section 276-CC: In Section 276-CC of the Income Tax Act, with effect from the 1st day of April, 2006,
Section278 - In Section 278 of the Income Tax Act, for the words "any income chargeable to tax", the words "any income or any fringe
Section295 - In Section 295 of the Income Tax Act, in subsection
Chapter4 - : INDIRECT TAXES CUSTOMS:
Section65 - Amendment of Section 28-E: In Section 28-E of the Customs Act, 1962
Section66 - Amendment of Section 28-F: In Section 28-F of the Customs Act, in subsection
Section67 - Amendment of Section 28-H: In Section 28-H of the Customs Act, in subsection
Section68 - Amendment of Section 127-MA: In Section 127-MA of the Customs Act,
Section69 - Amendment of Section 128-A: In Section 128-A of the Customs Act, in subsection
Section70 - Amendment of Section 129-A.In Section 129-A of the Customs Act,
Section71 - Amendment of Section 129-D: In Section 129-D of the Customs Act, for the word "Board", occurring in sub-sections
Section72 - Substitution of new section for
Section3 - For Section 3 of the Customs Tariff Act, 1975
Section74 - Amendment of First Schedule: In the Customs Tariff Act, the First Schedule all be amended in the manner as specified in
Section75 - Amendment of Section 5-A: In Section 5-A of the Central Excise Act, 1944
Section76 - amendment of Section 23-A: In Section 23-A of the Central Excise Act,
Section77 - Amendment of Section 32-PA: In Section 32-PA of the Central Excise Act,
Section78 - Amendment of Section 35-A In Section 35-A of the Central Excise Act, in subsection
Section79 - Amendment of Section 35-B: In Section 35-B of the Central Excise Act,
Section80 - Amendment of Section 35-E: In Section 35-E of the Central Excise Act, for the word "Board", occurring in sub-sections
Section81 - Substitution of new Schedule for Third Schedule. For the Third Schedule to the Central Excise Act, the 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 5-A of the Central Excise Act
Section85 - Additional duty of excise
Section86 - Amendment of First Schedule and Second Schedule: The Central Excise Tariff Act, 1985
Section87 - Amendment of Chapter 15 of First Schedule
Chapter5 - : SERVICE TAX:
Section6 - In Section 6 of the Central Sales Tax Act, for subsection
Section13 - In Section 13 of the Central Sales Tax Act, in subsection
Chapter7 - : BANKING CASH TRANSACTION TAX:
Section93 - Extent, commencement and application
Section94 - Definitions: In this chapter, unless the context otherwise requires,
Section95 - Charge of banking cash transaction tax
Section96 - Value of taxable banking transaction: The value of taxable banking transaction shall be,
Section97 - Collection and recovery of banking cash transaction tax
Section98 - Scheduled bank of furnish prescribed return
Section99 - Assessment
Section100 - Rectification of mistake
Section101 - Interest on delayed payment of banking cash transaction tax: Every assessee who fails to credit the banking cash
Section103 - Penalty for failure
Section104 - Penalty for failure to comply with notice: If the Assessing Officer in the course of any proceedings under this chapter
Section105 - Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of Section 102 or
Section106 - Application of certain provisions of Act 43 of 1961: The provisions of the following sections of the Income Tax Act,
Section107 - Appeals to Commissioner of Income-Tax
Section108 - Appeals to Appellate Tribunal
Section109 - False statement in verification etc
Section110 - Institution of proceedings: A person shall not be proceeded against for any offence under Section 109 except with the
Section111 - Power to make rules
Section112A - This Chapter not to apply in certain cases: The provisions of this Chapter shall not apply to, or in relation to, the
Chapter8 - : MISCELLANEOUS:
Section113 - Amendment of Act 5 of 1873: In Section 3 of the Government Savings Banks Act, 1873, in the definition of "depositor",
Section114 - Insertion of new Section 8-B in Act 2 of 1899: After Section 8-A of the Indian Stamp Act, 1899, the following section
Section115 - Amendment of Section 2 of Act 49 of 1950: Section 2 of the Contingency Rind of India Act, 1950 shall be numbered as
Section116 - Substitution of new schedule for First Schedule to Act 58 of 1957: For the First Schedule to the Additional Duties of
Section117 - Amendment of Section 2 of Act 46 of 1959: In Section 2 of the Government Savings Certificates Act, 1959, for clause
Section118 - Substitution of new Schedule for Schedule to Act 40 of 1978: For the Schedule to the Additional Duties of Excise
Section120 - Amendment of Second Schedule to Act 27 of 1999: In the Finance Act, 1999, in the Second Schedule, for the entry in
Section121 - Amendment of Section 10 of Act 54 of 2000: Section 10 of the Central Road Fund Act, 2000 shall be numbered as
Section122 - Substitution of new Schedule for Seventh Schedule to Act 14 of 2001: For the Seventh Schedule to the Finance Act, 2001,
Section123 - Amendment of Act 32 of 2003: In the Finance Act, 2003,