Act Info:Preamble1 - FINANCE ACT, 1997
Chapter I
Section1 - Short Title And Commencement
Chapter II
Section2 - Income-Tax
Chapter III
Section3 - Amendment Of Section 10
Section4 - Amendment Of Section 16
Section5 - Amendment Of Section 35
Section6 - Insertion Of New Section 35ABB
Section7 - Amendment Of Section 36
Section8 - Amendment Of Section 37
Section9 - Amendment Of Section 41
Section10 - Amendment Of Section 44AA
Section11 - Amendment Of Section 44AB
Section12 - Amendment Of Section 44AD
Section13 - Amendment Of Section 44AE
Section14 - Insertion Of New Section 44AF
Section15 - Amendment Of Section 44B
Section16 - Amendment Of Section 47
Section17 - Amendment Of Section 47A
Section18 - Amendment Of Section 48
Section19 - Amendment Of Section 55
Section20 - Amendment Of Section 57
Section21 - Omission Of Section 80AA
Section22 - Amendment Of Section 80AB
Section23 - Amendment Of Section 80G
Section24 - Omission Of Section 80GG
Section25 - Amendment Of Section 80-IA
Section26 - Omission Of Section 80JJ
Section27 - Amendment Of Section 80L
Section28 - Omission Of Section 80M
Section29 - Amendment Of Section 80-O
Section30 - Amendment Of Section 88
Section31 - Substitution Of New Section For Section 88B
Section32 - Amendment Of Section 115A
Section33 - Amendment Of Section 115AC
Section34 - Amendment Of Section 115AD
Section35 - Amendment Of Section 115C
Section36 - Substitution Of New Section For Section 115E
Section37 - Amendment Of Section 115JA
Section38 - Insertion Of New Section 115JAA
Section39 - Omission Of Chapter XII-C
Section40 - Insertion Of New Chapter XII-D
Section41 - Amendment Of Section 132
Section42 - Amendment Of Section 139
Section43 - Amendment Of Section 143
Section44 - Amendment Of Section 167A
Section45 - Amendment Of Section 172
Section46 - Amendment Of Section 193
Section47 - Amendment Of Section 194
Section48 - Amendment Of Section 194B
Section49 - Amendment Of Section 195
Section50 - Amendment Of Section 196C
Section51 - Amendment Of Section 196D
Section52 - Amendment Of Section 206
Section53 - Amendment Of Section 271C
Section54 - Insertion Of New Section 271F
Section55 - Amendment Of Section 273B
Section56 - Substitution Of New Section For Section 276B
Section57 - Amendment Of Section 281B
Section58 - Amendment Of Schedule IV
Section59 - Amendment Of Section 4
Section60 - Amendment Of Section 21
Section61 - Amendment Of Section 4 Of Act 35 Of 1987
Chapter IV
Section62 - Short Title And Commencement
Section63 - Definitions
Section64 - Charge Of Tax On Voluntarily Disclosed Income
Section65 - Particulars To Be Furnished In Declaration
Section66 - Time For Payment Of Tax
Section67 - Interest Payable By Declarant
Section68 - Voluntarily Disclosed Income Not To Be Included In The Total Income
Section69 - Voluntarily Disclosed Income Not To Affect Finality Of Completed Assessments, Etc
Section70 - Tax In Respect Of Voluntarily Disclosed Income Not Refundable
Section71 - Declaration Not Admissible In Evidence Against Declarant
Section72 - Secrecy Of Declaration
Section73 - Exemption From Wealth-Tax In Respect Of Assets Specified In Declaration
Section74 - Applicability Of Certain Provisions Of Income-Tax Act And Of Chapter V Of Wealth-Tax Act
Section75 - Removal Of Doubts
Section76 - Power To Remove Difficulties
Section77 - Power To Make Rules
Section78 - Scheme Not To Apply To Certain Persons
Chapter VI
Section88 - Amendment Of Act 32 Of 1994
Chapter VI
Section89 - Amendment Of Act 6 Of 1898
Section90 - Amendment Of Act 52 Of 1963
ScheduleI - FIRST SCHEDULE