Income Tax - FINANCE ACT, 2012

Chapter: III

Direct Taxes

Part: 1
Income Tax
Section 3	:	Amendment of section 2.
Section 4	:	Amendment of section 9.
Section 5	:	Amendment of section 10.
Section 6	:	Amendment of section 13.
Section 7	:	Amendment of section 32.
Section 8	:	Amendment of section 35.
Section 9	:	Amendment of section 35AD.
Section 10	:	Insertion of new sections 35CCC and 35CCD.
Section 11	:	Amendment of section 40.
Section 12	:	Amendment of section 40A.
Section 13	:	Amendment of section 44AB.
Section 14	:	Amendment of section 44AD.
Section 15	:	Amendment of section 47.
Section 16	:	Amendment of section 49.
Section 17	:	Insertion of new section 50D.
Section 18	:	Amendment of section 54B.
Section 19	:	Insertion of new section 54GB.
Section 20	:	Amendment of section 55A.
Section 21	:	Amendment of section 56.
Section 22	:	Amendment of section 68.
Section 23	:	Amendment of section 80A.
Section 24	:	Amendment of section 80C.
Section 25	:	Insertion of new section 80CCG.
Section 26	:	Amendment of section 80D.
Section 27	:	Amendment of section 80DDB.
Section 28	:	Amendment of section 80G.
Section 29	:	Amendment of section 80GGA.
Section 30	:	Amendment of section 80-IA.
Section 31	:	Insertion of new Part.
Section 32	:	Amendment of section 90.
Section 33	:	Amendment of section 90A.
Section 34	:	Amendment of section 92.
Section 35	:	Amendment of section 92B.
Section 36	:	Insertion of new section 92BA.
Section 37	:	Amendment of section 92C.
Section 38	:	Amendment of Chapter X.
Section 39	:	Amendment of section 92CA.
Section 40	:	Insertion of new sections 92CC and 92CD.
Section 41	:	Insertion of new Chapter X-A.
Section 42	:	Amendment of section 111A.
Section 43	:	Amendment of section 112.
Section 44	:	Amendment of section 115A.
Section 45	:	Amendment of section 115BBA.
Section 46	:	Amendment of section 115BBD.
Section 47	:	Insertion of new section 115BBE.
Section 48	:	Amendment of section 115JB.
Section 49	:	Amendment of Chapter XII-BA.
Section 50	:	Substitution of new section for section 115JC.
Section 51	:	Amendment of section 115JD.
Section 52	:	Amendment of section 115JE.
Section 53	:	Insertion of new section 115JEE.
Section 54	:	Amendment of section 115JF.
Section 55	:	Insertion of new Chapter XII-BB.
Section 56	:	Amendment of section 115-O.
Section 57	:	Amendment of section 115U.
Section 58	:	Amendment of section 115VG.
Section 59	:	Amendment of section 139.
Section 60	:	Amendment of section 140A.
Section 61	:	Amendment of section 143.
Section 62	:	Insertion of new section 144BA.
Section 63	:	Amendment of section 144C.
Section 64	:	Amendment of section 147.
Section 65	:	Amendment of section 149.
Section 66	:	Amendment of section 153.
Section 67	:	Amendment of section 153A.
Section 68	:	Amendment of section 153B.
Section 69	:	Amendment of section 153C.
Section 70	:	Amendment of section 154.
Section 71	:	Amendment of section 156.
Section 72	:	Amendment of section 193.
Section 73	:	Amendment of section 194E.
Section 74	:	Amendment of section 194J.
Section 75	:	Amendment of section 194LA.
Section 76	:	Insertion of new section 194LC.
Section 77	:	Amendment of section 195.
Section 78	:	Amendment of section 197A.
Section 79	:	Amendment of section 201.
Section 80	:	Amendment of section 204.
Section 81	:	Amendment of section 206C.
Section 82	:	Amendment of section 207.
Section 83	:	Amendment of section 209.
Section 84	:	Amendment of section 220.
Section 85	:	Amendment of section 234A.
Section 86	:	Amendment of section 234B.
Section 87	:	Amendment of section 234C.
Section 88	:	Amendment of section 234D.
Section 89	:	Insertion of new section 234E.
Section 90	:	Amendment of section 245C.
Section 91	:	Amendment of section 245N.
Section 92	:	Amendment of section 245Q.
Section 93	:	Amendment of section 245R.
Section 94	:	Amendment of section 246A.
Section 95	:	Amendment of section 253.
Section 96	:	Amendment of section 254.
Section 97	:	Amendment of section 271.
Section 98	:	Substitution of new section for section 271AA.
Section 99	:	Amendment of section 271AA.
Section 100	:	Amendment of section 271AAA.
Section 101	:	Insertion of new section 271AAB.
Section 102	:	Amendment of section 271G.
Section 103	:	Insertion of new section 271H.
Section 104	:	Amendment of section 272A.
Section 105	:	Amendment of section 273B.
Section 106	:	Amendment of section 276C.
Section 107	:	Amendment of section 276CC.
Section 108	:	Amendment of section 277.
Section 109	:	Amendment of section 277A.
Section 110	:	Amendment of section 278.
Section 111	:	Insertion of new sections 280A, 280B, 280C and 280D.
Section 112	:	Insertion of new section 292CC.
Section 113	:	Amendment of section 296.
Section 114	:	Amendment of Fourth Schedule.