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Finance Acts
 

 THE FINANCE ACT, 2007

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Provisions Title
Short title and commencement
 
Income-tax
 
Amendment of section 2
 
Amendment of section 7
 
Amendment of Section 9
 
Amendment of section 10
 
Amendment of section 10AA
 
Amendment of section 12A
 
Amendment of section 12AA
 
Amendment of Section 13
 
Amendment of section 17
 
Amendment of section 35
 
Amendment of Section 36
 
Amendment of section 40A
 
Insertion of new section 44DB
 
Amendment of section 47
 
Amendment of section 49
 
Amendment of section 54EC
 
Amendment of section 56
 
Amendment of section 72A
 
Insertion of new section 72AB
 
Amendment of section 80A
 
Amendment of section 80AC
 
Amendment of section 80C
 
Amendment of section 80CCD
 
Amendment of section 80D
 
Amendment of section 80E
 
Amendment of section 80-IA
 
Amendment of section 80-IB
 
Amendment of section 80-IC
 
Insertion of new section 80-ID
 
Insertion of new section 80-IE
 
Amendment of section 92CA
 
Amendment of section 115JB
 
Amendment of section 115-O
 
Amendment of section 115R
 
Amendment of Explanation to Chapter XII-E
 
Amendment of section 115WB
 
Amendment of section 115WC
 
Amendment of section 115WJ
 
Insertion of new section 115WKA
 
Amendment of section 120
 
Amendment of section 132B
 
Amendment of section 139
 
Insertion of new sections 139C and 139D
 
Amendment of section 142
 
Amendment of section 143
 
Amendment of section 153
 
Amendment of section 153B
 
Insertion of new section 153D
 
Amendment of section 172
 
Amendment of section 193
 
Amendment of section 194A
 
Amendment of section 194C
 
Amendment of section 194H
 
Amendment of section 194-I
 
Amendment of section 194J
 
Amendment of section 197A
 
Amendment of section 201
 
Amendment of section 206A
 
Amendment of section 206C
 
Amendment of section 245A
 
Amendment of section 245C
 
Amendment of section 245D
 
Amendment of section 245DD
 
Amendment of section 245E
 
Amendment of section 245F
 
Amendment of section 245H
 
Insertion of new sections 245HA and 245HAA
 
Substitution of new section for section 245K
 
Amendment of section 246A
 
Substitution of new section for section 248
 
Amendment of section 249
 
Amendment of section 253
 
Amendment of section 254
 
Amendment of section 271
 
Insertion of new section 271AAA
 
Insertion of new section 292C
 
Amendment of section 295
 
Amendment of section 296
 
Amendment of Second Schedule
 
Amendment of Fourth Schedule
 
Amendment of section 2
 
Amendment of section 22A
 
Amendment of section 22C
 
Amendment of section 22D
 
Amendment of section 22D
 
Amendment of section 22E
 
Amendment of section 22F
 
Amendment of section 22H
 
Inserted section 22HC (1)
 
Substitution of new section for section 22K
 
Insertion of new section 42D
 
Amendment of section 2
 
Substitution of new section for section 14
 
Amendment of section 27
 
Amendment of section 28E
 
Amendment of section 75A
 
Omission of Chapter XA
 
Amendment of section 127A
 
Amendment of section 127B
 
Substitution of new section for section 127C
 
Amendment of section 127E
 
Amendment of section 127F
 
Amendment of section 127H
 
Amendment of section 127J
 
Amendment of section 127K
 
Amendment of section 127L
 
Omission of section 127MA
 
Amendment of section 129
 
Amendment of section 129D
 
Amendment of section 135
 
Amendment of section 156
 
Amendment of Fist Schedule and Second Schedule
 
Amendment of section 3
 
Insertion of new section 5B
 
Amendment of section 11B
 
Amendment of section 23A
 
Amendment of section 31
 
Amendment of section 32A
 
Amendment of section 32E
 
Substitution of new section for section 32F
 
Amendment of section 32H
 
Amendment of section 32-1
 
Amendment of section 32K
 
Amendment of section 32M
 
Amendment of section 32N
 
Amendment of section 32-O
 
Omission of section 32PA
 
Amendment of section 35E
 
Amendment of section 35F
 
Amendment of section 37
 
Amendment of Third Schedule
 
Amendment of First Schedule to Act 5 of 1986
 
Amendment of Act 32 of 1994
 
Secondary and Higher Education Cess
 
Definition
 
Secondary and Higher Education Cess on excisable goods
 
Secondary and Higher Education Cess on imported goods
 
Secondary and Higher Education Cess on taxable services
 
Amendment of Act 23 of 2004
 
Amendment of section 14 of Act 74 of 1956
 
Amendment of First Schedule to Act 58 of 1957
 
Amendment of section 94 of Act 18 of 2005
 
Memorandums
 
FIRST SCHEDULE
 
SECOND SCHEDULE
 
THIRD SCHEDULE
 
FOURTH SCHEDULE
 
FIFTH SCHEDULE
 
SIXTH SCHEDULE
 
 
 
 
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