Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Bill
Home Acts & Rules Bill Bills FINANCE BILL, 2017 Chapter III = DIRECT TAXES - Income-tax Chapters List This

DIRECT TAXES - Income-tax - FINANCE BILL, 2017

Chapter: III
DIRECT TAXES - Income-tax
Clause 3 : Amendment of section 2.

       Clause 3 of the Bill seeks to amend section 2 of the Incometax Act relating to definitions. The existing provisions contained....
Clause 4 : Amendment of section 9.

       Clause 4 of the Bill seeks to amend section 9 of the Incometax Act relating to income deemed to accrue or arise in India. Cla....
Clause 5 : Amendment of section 9A.

       Clause 5 of the Bill seeks to amend section 9A of the Income-tax Act relating to certain activities not to constitute busines....
Clause 6 : Amendment of section 10.

       Clause 6 of the Bill seeks to amend section 10 of the Income-tax Act relating to incomes not included in total income. The ex....
Clause 7 : Amendment of section 10AA.

       Clause 7 of the Bill seeks to amend section 10AA of the Income-tax Act relating to special provisions in respect of newly est....
Clause 8 : Amendment of section 11.

       Clause 8 of the Bill seeks to amend section 11 of the Income-tax Act relating to income from property held for charitable or ....
Clause 9 : Amendment of section 12A.

       Clause 9 of the Bill seeks to amend section 12A of the Income-tax Act relating to conditions for applicability of sections 11....
Clause 10 : Amendment of section 12AA.

       Clause 10 of the Bill seeks to amend section 12AA of the Income-tax Act relating to procedure for registration. It is propose....
Clause 11 : Amendment of section 13A.

       Clause 11 of the Bill seeks to amend section 13A of the Income-tax Act relating to special provision relating to incomes of p....
Clause 12 : Amendment of section 23.

       Clause 12 of the Bill seeks to amend section 23 of the Income-tax Act relating to annual value how determined. It is proposed....
Clause 13 : Amendment of section 35AD.

       Clause 13 of the Bill seeks to amend section 35AD of the Income-tax Act relating to deduction in respect of expenditure on sp....
Clause 14 : Amendment of section 36.

       Clause 14 of the Bill seeks to amend section 36 of the Income-tax Act relating to other deductions. The provisions of sub-cla....
Clause 15 : Amendment of section 40A.

       Clause 15 of the Bill seeks to amend section 40A of the lncome -tax Act relating to expenses or payments not deductible in ce....
Clause 16 : Amendment of section 43.

       Clause 16 of the Bill seeks to amend section 43 of the Income-tax Act relating to definitions of certain terms relevant to in....
Clause 17 : Amendment of section 43B.

       Clause 17 of the Bill seeks to amend section 43B of the Income-tax Act relating to certain deductions to be only on actual pa....
Clause 18 : Amendment of section 43D.

       Clause 18 of the Bill seeks to amend section 43D of the Income-tax Act relating to special provision in case of income of pub....
Clause 19 : Amendment of section 44AA.

       Clause 19 of the Bill seeks to amend section 44AA of the Income-tax Act relating to maintenance of accounts by certain person....
Clause 20 : Amendment of section 44AB.

       Clause 20 of the Bill seeks to amend section 44AB of the Income-tax Act relating to audit of accounts of certain persons carr....
Clause 21 : Amendment of section 44AD.

       Clause 21 of the Bill seeks to amend section 44AD of the Income-tax Act relating to special provision for computing profits a....
Clause 22 : Amendment of section 45.

       Clause 22 of the Bill seeks to amend section 45 of the Income-tax Act relating to Capital gains. Under the existing provision....
Clause 23 : Amendment of section 47.

       Clause 23 of the Bill seeks to amend section 47 of the Income-tax Act relating to transactions not regarded as transfer. The ....
Clause 24 : Amendment of section 48.

       Clause 24 of the Bill seeks to amend section 48 of the Income-tax Act relating to mode of computation. The fifth proviso to t....
Clause 25 : Amendment of section 49.

       Clause 25 of the Bill seeks to amend section 49 of the Income-tax Act relating to cost with reference to certain modes of acq....
Clause 26 : Insertion of new section 50CA. - Special provision for full value of consideration for transfer of share other than quoted share.

       Clause 26 of the Bill seeks to insert a new section 50CA in the Income-tax Act relating to special provision for full value o....
Clause 27 : Amendment of section 54EC.

       Clause 27 of the Bill seeks to amend section 54EC of the Income-tax Act relating to capital gain not to be charged on investm....
Clause 28 : Amendment of section 55.

       Clause 28 of the Bill seeks to amend section 55 of the Income-tax Act relating to meaning of "adjusted", "cost....
Clause 29 : Amendment of section 56.

       Clause 29 of the Bill seeks to amend section 56 of the Income-tax Act relating to income from other sources. The existing pro....
Clause 30 : Amendment of section 58.

       Clause 30 of the Bill seeks to amend section 58 of the Income-tax Act relating to amounts not deductible. The provisions of t....
Clause 31 : Amendment of section 71.

       Clause 31 of the Bill seeks to amend section 71 of the Income-tax Act relating to set off of loss from one head against incom....
Clause 32 : Substitution of new section for section 79.- Carry forward and set off of losses in case of certain companies.

       Clause 32 of the Bill seeks to substitute section 79 of the Income-tax Act relating to carry forward and set off of losses in....
Clause 33 : Amendment of section 80CCD.

       Clause 33 of the Bill seeks to amend section 80CCD of the Income-tax Act relating to deduction in respect of contribution to ....
Clause 34 : Amendment of section 80CCG.

       Clause 34 of the Bill seeks to amend section 80CCG of the Income-tax Act relating to deduction in respect of investment made ....
Clause 35 : Amendment of section 80G.

       Clause 35 of the Bill seeks to amend section 80G of the Income-tax Act relating to deduction in respect of donations to certa....
Clause 36 : Amendment of section 80-IAC.

       Clause 36 of the Bill seeks to amend section 80-IAC of the Income-tax Act relating to special provision in respect of specifi....
Clause 37 : Amendment of section 80-IBA.

       Clause 37 of the Bill seeks to amend section 80-IBA of the Income-tax Act relating to deductions in respect of profits and ga....
Clause 38 : Amendment of section 87A.

       Clause 38 of the Bill seeks to amend section 87A of the Income-tax Act relating to rebate of income-tax in case of certain in....
Clause 39 : Amendment of section 90.

       Clause 39 of the Bill seeks to amend section 90 of the Income-tax Act relating to agreement with foreign countries or specifi....
Clause 40 : Amendment of section 90A.

       Clause 40 of the Bill seeks to amend section 90A of the Income-tax Act relating to adoption by Central Government of agreemen....
Clause 41 : Amendment of section 92BA.

       Clause 41 of the Bill seeks to amend section 92BA of the Income-tax Act relating to meaning of specified domestic transaction....
Clause 42 : Insertion of new section 92CE. - Secondary adjustment in certain cases.

       Clause 42 of the Bill seeks to insert a new section 92CE in the Income-tax Act relating to secondary adjustments in certain c....
Clause 43 : Insertion of new section 94B- Limitation on interest deduction in certain cases.

       Clause 43 of the Bill seeks to insert a new section 94B in the Income-tax Act relating to limitation on interest deduction in....
Clause 44 : Amendment of section 115BBDA.

       Clause 44 of the Bill seeks to amend section 115BBDA of the Income-tax Act relating to tax on certain dividends received from....
Clause 45 : Insertion of new section 115BBG- Tax on income from transfer of carbon credits.

       Clause 45 of the Bill seeks to insert a new section 115BBG in the Income-tax Act relating to tax on income from transfer of c....
Clause 46 : Amendment of section 115JAA.

       Clause 46 of the Bill seeks to amend section 115JAA of the Income-tax Act relating to tax credit in respect of tax paid on de....
Clause 47 : Amendment of section 115JB.

       Clause 47 of the Bill seeks to amend section 115JB of the Income-tax Act relating to special provision for payment of tax by ....
Clause 48 : Amendment of section 115JD.

       Clause 48 of the Bill seeks to amend section 115JD of the Income-tax Act relating to tax credit for alternate minimum tax. Su....
Clause 49 : Amendment of section 119.

       Clause 49 of the Bill seeks to amend section 119 of the Income-tax Act relating to instructions to subordinate authorities. S....
Clause 50 : Amendment of section 132.

       Clause 50 of the Bill seeks to amend section 132 of the Income-tax Act relating to search and seizure. Sub-section (1) of the....
Clause 51 : Amendment of section 132A.

       Clause 51 of the Bill seeks to amend section 132A of the Income-tax Act relating to powers to requisition books of account, e....
Clause 52 : Amendment of section 133.

       Clause 52 of the Bill seeks to amend section 133 of the Income-tax Act relating to power to call for information. The said se....
Clause 53 : Amendment of section 133A.

       Clause 53 of the Bill seeks to amend section 133A of the Income-tax Act relating to power of survey. The said section empower....
Clause 54 : Amendment of section 133C.

       Clause 54 of the Bill seeks to amend section 133C of the Income-tax Act relating to power to call for information by prescrib....
Clause 55 : Amendment of section 139.

       Clause 55 of the Bill seeks to amend section 139 of the Income-tax Act relating to return of income. Sub-section (4C) of the ....
Clause 56 : Amendment of section 140A.

       Clause 56 of the Bill seeks to amend section 140A of the Income-tax Act relating to self-assessment. The said section provide....
Clause 57 : Amendment of section 143.

       Clause 57 of the Bill seeks to amend section 143 of the Income-tax Act relating to assessment. Sub-section (1) of the said se....
Clause 58 : Amendment of section 153.

       Clause 58 of the Bill seeks to amend section 153 of the Income-tax Act relating to time-limit for completion of assessment, r....
Clause 59 : Amendment of section 153A.

       Clause 59 of the Bill seeks to amend section 153A of the Income-tax Act, 1961 relating to assessment in case of search or req....
Clause 60 : Amendment of section 153B.

       Clause 60 of the Bill seeks to amend section 153B of the Income-tax Act, 1961 relating to time-limit for completion of assess....
Clause 61 : Amendment of section 153C.

       Clause 61 of the Bill seeks to amend section 153C of the Income-tax Act, 1961 relating to assessment of income of any other p....
Clause 62 : Amendment of section 155.

       Clause 62 of the Bill seeks to amend section 155 of the Income-tax Act relating to other amendments. It is proposed to insert....
Clause 63 : Insertion of new section 194-IB- Payment of rent by certain individuals or Hindu undivided family.

       Clause 63 of the Bill seeks to insert a new section 194-IB of the Income-tax Act relating to payment of rent by certain indiv....
Clause 64 : Insertion of new section 194-IC. - Payment under specified agreement.

       Clause 64 of the Bill seeks to insert a new section 194-IC in the Income-tax Act relating to deductions in respect of payment....
Clause 65 : Amendment of section 194J.

       Clause 65 of the Bill seeks to amend section 194J of the Income-tax Act which provides for deduction of tax at source on fees....
Clause 66 : Amendment of section 194LA.

       Clause 66 of the Bill seeks to amend section 194LA of the Income-tax Act relating to payment of compensation on acquisition o....
Clause 67 : Amendment of section 194LC.

       Clause 67 of the Bill seeks to amend section 194LC of the Income-tax Act relating to income by way of interest from Indian co....
Clause 68 : Amendment of section 194LD.

       Clause 68 of the Bill seeks to amend section 194LD of the Income-tax Act relating to income by way of interest on certain bon....
Clause 69 : Amendment of section 197A.

       Clause 69 of the Bill seeks to amend section 197A of the Income-tax Act relating to no deduction to be made in certain cases.....
Clause 70 : Amendment of section 204.

       Clause 70 of the Bill seeks to amend section 204 of the Income-tax Act relating to meaning of “person responsible for p....
Clause 71 : Amendment of section 206C.

       Clause 71 of the Bill seeks to amend section 206C of the Income-tax Act relating to profits and gains from the business of tr....
Clause 72 : Insertion of new section 206CC- Requirement to furnish Permanent Account Number by collectee.

       Clause 72 of the Bill seeks to insert a new section 206CC after section 206CB of the Income-tax Act relating to requirement t....
Clause 73 : Amendment of section 211.

       Clause 73 of the Bill seeks to amend section 211 of the Income-tax Act relating to instalments of advance tax and due dates. ....
Clause 74 : Amendment of section 234C.

       Clause 74 of the Bill seeks to amend section 234C of the Income-tax Act relating to interest for deferment of advance tax. It....
Clause 75 : Insertion of new section 234F- Fee for default in furnishing return of income.

       Clause 75 of the Bill seeks to insert section 234F of the Income-tax Act relating to fee for default in furnishing return of ....
Clause 76 : Insertion of new section 241A- Withholding of refund in certain cases.

       Clause 76 of the Bill seeks to insert a new section 241A in the Income-tax Act relating to withholding of refund in certain c....
Clause 77 : Amendment of section 244A.

       Clause 77 of the Bill seeks to amend section 244A of the Income-tax Act relating to interest on refunds. The said section pro....
Clause 78 : Amendment of section 245A.

       Clause 78 of the Bill seeks to amend section 245A of the Income-tax Act relating to definitions for the purposes of Chapter X....
Clause 79 : Amendment of section 245N.

       Clause 79 of the Bill seeks to amend section 245N of the Income-tax Act relating to the definitions under Chapter XIXB relati....
Clause 80 : Amendment of section 245-O.

       Clause 80 of the Bill seeks to amend section 245-O of the Income-tax Act relating to the Authority for Advance Rulings. Claus....
Clause 81 : Amendment of section 245Q.

       Clause 81 of the Bill seeks to amend section 245Q of the Income-tax Act relating to the application for advance ruling. Sub-s....
Clause 82 : Amendment of section 253.

       Clause 82 of the Bill seeks to amend section 253 of the Income-tax Act relating to Appeals to the Appellate Tribunal. Sub-cla....
Clause 83 : Insertion of new section 269ST- Mode of undertaking transactions.

       Clause 83 of the Bill seeks to insert a new section 269ST in the Income-tax Act relating to mode of undertaking transactions.....
Clause 84 : Insertion of new section 271DA - Penalty for failiure to comply with provisions of section 269ST.

       Clause 84 of the Bill seeks to insert a new section 271DA of the Income-tax Act relating to penalty for failure to comply wit....
Clause 85 : Amendment of section 271F.

       Clause 85 of the Bill seeks to amend section 271F of the Income-tax Act relating to penalty for failure to furnish return of ....
Clause 86 : Insertion of new section 271J- Penalty for furnishing incorrect information in reports or certificates.

       Clause 86 of the Bill seeks to insert a new section 271J in the Income-tax Act relating to penalty for furnishing incorrect i....
Clause 87 : Amendment of section 273B.

       Clause 87 of the Bill seeks to amend section 273B in the Income-tax Act relating to penalty not to be imposed in certain case....
 
 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||