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