Act Text
Preamble1 - Finance Act 1978
ChapterI - Preliminary
Section1 - Short Title and Commencement
ChapterII - Rates of Income-tax
Section2 - Income-tax
ChapterIII - Direct Taxes
Section3 - Amendment of Section 6
Section4 - Amendment of Section 23
Section5 - Amendment of Section 32
Section6 - Amendment of Section 35b
Section7 - Insertion of New Section 35cca
Section8 - Amendment of Section 37
Section9 - Amendment of Section 52
Section10 - Amendment of Section 54
Section11 - Amendment of Section 54b
Section12 - Amendment of Section 54d
Section13 - Amendment of Section 54e
Section14 - Amendment of Section 72a
Section15 - Amendment of Section 80a
Section16 - Amendment of Section 80c
Section17 - Insertion of New Section 80cc
Section18 - Amendment of Section 80p
Section19 - Amendment of Section 155
Section20 - Amendment of Section 193
Section21 - Insertion of New Section 194bb
Section22 - Amendment of Section 208
Section23 - Amendment of Section 209
Section24 - Insertion of New Section 209a
Section25 - Amendment of Section 211
Section26 - Amendment of Section 212
Section27 - Amendment of Section 215
Section28 - Amendment of Section 216
Section29 - Amendment of Section 217
Section30 - Substitution of New Section for Section 218
Section31 - Amendment of Section 273
Section32 - Consequential Amendments to Certain Sections
Section33 - Amendment of Act 45 of 1974
ChapterIV - Indirect Taxes
Section34 - Amendment of Act 51 of 1975
Section35 - Auxiliary Duties of Customs
Section36 - Amendment of Act 1 of 1944
Section37 - Special Duties of Excise
Section38 - Discontinuance of Salt Duty
ChapterV - Miscellaneous
Section39 - Amendment of Act 6 of 1898
Section40 - Amendment of Act 38 of 1974
ScheduleI - First Schedule