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Bill
Home Acts & Rules Bill Bills FINANCE BILL, 2020 Chapters List This

FINANCE BILL, 2020

Chapter: I
PRELIMINARY
Clause 1 : Short title and commencement.
Chapter: II
RATES OF INCOME-TAX
Clause 2 : Income-tax.

       Clause 2 read with First Schedule to the Bill, seeks to specify the rates at which income-tax is to be levied on income charg....
Chapter: III
DIRECT TAXES - Income-tax
Clause 3 : Amendment of section 2.

       Clause 3 of this Bill seeks to amend section 2 of the Income-tax Act relating to definitions. Clause(13A) of the said section....
Clause 4 : Amendment of section 6.

       Clause 4 of the Bill seeks to amend section 6 of the Income-tax Act relating to residence in India. Clause (1) of said sectio....
Clause 5 : Amendment of section 9.

       Clause 5 of the Bill seeks to amend section 9 of the Income-tax Act relating to income deemed to accrue or arise in India. Cl....
Clause 6 : Amendment of section 9A.

       Clause 6 of the Bill seeks to amend section 9A of the Income-tax Act relating to certain activities not to constitute busines....
Clause 7 : Amendment of section 10.

       Clause 7 of the Bill seeks to amend section 10 of the Income-tax Act relating to incomes not included in total income. First ....
Clause 8 : Amendment of section 10A.

       Clause 8 of the Bill seeks to amend section 10A of the Income-tax Act relating to special provision in respect of newly estab....
Clause 9 : Amendment of section 11.

       Clause 9 of the Bill seeks to amend section 11 of the Income-tax Act relating to income from property held for charitable or ....
Clause 10 : Amendment of section 12A.

       Clause 10 of the Bill seeks to amend section 12A of the Income-tax Act relating to conditions for applicability of sections 1....
Clause 11 : Amendment of section 12AA.

       Clause 11 of the Bill seeks to amend section 12AA of the Income-tax Act relating to procedure for registration. It is propose....
Clause 12 : Insertion of new section 12AB.

       Clause 12 of the Bill seeks to insert a new section 12AB in the Income-tax Act relating to procedure for fresh registration. ....
Clause 13 : Amendment of section 17.

       Clause 13 of the Bill seeks to amend section 17 of the Income-tax Act relating to “salary”, “perquisite&rdq....
Clause 14 : Amendment of section 32AB.

       Clause 14 of the Bill seeks to amend section 32AB of the Income-tax Act relating to investment deposit account. Sub-section (....
Clause 15 : Amendment of section 33AB.

       Clause 15 of the Bill seeks to amend section 33AB of the Income-tax Act relating to tea development account, coffee developme....
Clause 16 : Amendment of section 33ABA.

       Clause 16 of the Bill seeks to amend section 33ABA of the Income-tax Act relating to Site Restoration Fund. Sub-section (1) o....
Clause 17 : Amendment of section 35.

       Clause 17 of the Bill seeks to amend section 35 of the Income-tax Act relating to expenditure on scientific research. Sub-sec....
Clause 18 : Amendment of section 35AD.

       Clause 18 of the Bill seeks to amend section 35AD of the Income-tax Act relating to deduction in respect of expenditure on sp....
Clause 19 : Amendment of section 35D.

       Clause 19 of the Bill seeks to amend section 35D of the Income-tax Act relating to amortisation of certain preliminary expens....
Clause 20 : Amendment of section 35E.

       Clause 20 of the Bill seeks to amend section 35E of the Income-tax Act relating to deduction for expenditure on prospecting, ....
Clause 21 : Amendment of section 43.

       Clause 21 of the Bill seeks to amend section 43 of the Income-tax Act relating to definitions of certain terms relevant to in....
Clause 22 : Amendment of section 43CA.

       Clause 22 of the Bill seeks to amend section 43CA of the Income-tax Act relating to special provision for full value of consi....
Clause 23 : Amendment of section 44AB.

       Clause 23 of the Bill seeks to amend section 44AB of the Income-tax Act relating to audit of accounts of certain persons carr....
Clause 24 : Amendment of section 44DA.

       Clause 24 of the Bill seeks to amend section 44DA of the Income-tax Act relating to special provision for computing income by....
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 : Amendment of section 50B.

       Clause 26 of the Bill seeks to amend section 50B of the Income-tax Act relating to special provision for computation of capit....
Clause 27 : Amendment of section 50C.

       Clause 27 of the Bill seeks to amend section 50C of the Income-tax Act relating to special provision for full value of consid....
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”, “c....
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. Sub-section (2) ....
Clause 30 : Amendment of section 57.

       Clause 30 of the Bill seeks to amend section 57 of the Income-tax Act relating to deductions. Clause (i) of the said section ....
Clause 31 : Substitution of new section for section 72AA.

       Clause 31 of the Bill seeks to substitute section 72AA of the Income-tax Act, relating to carry forward and set-off of accumu....
Clause 32 : Amendment of section 80EEA.

       Clause 32 of the Bill seeks to amend section 80EEA of the Income-tax Act relating to deduction in respect of interest on loan....
Clause 33 : Amendment of section 80G.

       Clause 33 of the Bill seeks to amend section 80G of the Income-tax Act relating to deduction in respect of donations to certa....
Clause 34 : Amendment of section 80GGA.

       Clause 34 of the Bill seeks to amend section 80GGA of the Income-tax Act relating to deduction in respect of certain donation....
Clause 35 : Amendment of section 80-IA.

       Clause 35 of the Bill seeks to amend section 80-IA of the Income-tax Act relating to deductions in respect of profits and gai....
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-IB.

       Clause 37 of the Bill seeks to amend section 80-IB of the Income-tax Act relating to deduction in respect of profits and gain....
Clause 38 : Amendment of section 80-IBA.

       Clause 38 of the Bill seeks to amend section 80-IBA of the Income-tax Act relating to deductions in respect of profits and ga....
Clause 39 : Amendment of section 80JJAA.

       Clause 39 of the Bill seeks to amend section 80JJAA of the Income-tax Act relating to deduction in respect of employment of n....
Clause 40 : Insertion of new section 80M.

       Clause 40 of the Bill seeks to insert new section 80M relating to deduction in respect of certain inter-corporate dividends. ....
Clause 41 : Amendment of section 90.

       Clause 41 of the Bill seeks to amend section 90 of the Income-tax Act relating to agreement with foreign countries or specifi....
Clause 42 : Amendment of section 90A.

       Clause 42 of the Bill seeks to amend section 90A of the Income-tax Act relating to adoption by Central Government of agreemen....
Clause 43 : Amendment of section 92CB.

       Clause 43 of the Bill seeks to amend section 92CB of the Income-tax Act relating to power of Board to make safe harbour rules....
Clause 44 : Amendment of section 92CC.

       Clause 44 of the Bill seeks to amend section 92CC of the Income-tax Act relating to advance pricing agreement. It is proposed....
Clause 45 : Amendment of section 92F.

       Clause 45 of the Bill seeks to amend section 92F of the Income-tax Act relating to definitions of certain terms relevant to c....
Clause 46 : Amendment of section 94B.

       Clause 46 of the Bill seeks to amend section 94B of the Income-tax Act relating to limitation on interest deduction in certai....
Clause 47 : Amendment of section 115A.

       Clause 47 of the Bill seeks to amend section 115A of the Income-tax Act relating to tax on dividends, royalty and technical s....
Clause 48 : Amendment of section 115AC.

       Clause 48 of the Bill seeks to amend section 115AC of the Income-tax Act relating to tax on income from bonds or Global Depos....
Clause 49 : Amendment of section 115ACA.

       Clause 49 of the Bill seeks to amend section 115ACA of the Income-tax Act relating to tax on income from Global Depository Re....
Clause 50 : Amendment of section 115AD.

       Clause 50 of the Bill seeks to amend section 115AD of the Income-tax Act relating to tax on income of Foreign Institutional I....
Clause 51 : Amendment of section 115BAA.

       Clause 51 of the Bill seeks to amend section 115BAA relating to tax on income of certain domestic companies. It is proposed t....
Clause 52 : Amendment of section 115BAB.

       Clause 52 of the Bill seeks to amend section 115BAB of the Income-tax Act relating to tax on income of new manufacturing dome....
Clause 53 : Insertion of new sections 115BAC and 115BAD.

       Clause 53 of the Bill seeks to insert new sections 115BAC in the Income-tax Act relating to tax on income of individuals and ....
Clause 54 : Amendment of section 115BBDA.

       Clause 54 of the Bill seeks to amend section 115BBDA of the Income-tax Act relating to tax on certain dividends received from....
Clause 55 : Amendment of section 115C.

       Clause 55 of the Bill seeks to amend section 115C of the Income-tax Act relating to definitions. Clause (c) of the said secti....
Clause 56 : Amendment of section 115JB.

       Clause 56 of the Bill seeks to amend section 115JB of the Income-tax Act relating to special provision for payment of tax by ....
Clause 57 : Amendment of section 115JC.

       Clause 57 of the Bill seeks to amend section 115JC of the Income-tax Act relating to special provisions for payment of tax by....
Clause 58 : Amendment of section 115JD.

       Clause 58 of the Bill seeks to amend section 115JD of the Income-tax Act relating to tax credit for alternate minimum tax. It....
Clause 59 : Amendment of section 115-O.

       Clause 59 of the Bill seeks to amend section 115-O of the Income-tax Act relating tax on distributed profits of domestic comp....
Clause 60 : Amendment of section 115R.

       Clause 60 of the Bill seeks to amend section 115R of the Income-tax Act relating to tax on distributed income to unit holders....
Clause 61 : Amendment of section 115TD.

       Clause 61 of the Bill seeks to amend section 115TD of the Income-tax Act relating to tax on accreted income. Sub-section (1) ....
Clause 62 : Amendment of section 115UA.

       Clause 62 of the Bill seeks to amend section 115UA of the Income-tax Act relating to tax on income of unit holder and busines....
Clause 63 : Amendment of section 115VW.

       Clause 63 of the Bill seeks to amend section 115VW of the Income-tax Act relating to maintenance and audit of accounts. The s....
Clause 64 : Insertion of new section 119A.

       Clause 64 of the Bill seeks to insert a new section 119A so as to empower the Board to adopt and declare a Taxpayer’s C....
Clause 65 : Amendment of section 133A.

       Clause 65 of the Bill seeks to amend section 133A of the Income-tax Act relating to power of survey. The proviso to the said ....
Clause 66 : Amendment of section 139.

       Clause 66 of the Bill seeks to amend section 139 of the Income-tax Act relating to return of income. Clause (a) of Explanatio....
Clause 67 : Amendment of section 140.

       Clause 67 of the Bill seeks to amend section 140 of the Income-tax Act relating to return by whom to be verified. The said se....
Clause 68 : Amendment of section 140A.

       Clause 68 of the Bill seeks to amend section 140A of the Income-tax Act relating to self-assessment. Sub-section (1) of the s....
Clause 69 : Amendment of section 143.

       Clause 69 of the Bill seeks to amend section 143 of the Income-tax Act relating to assessment. Sub-section (3A) of the said s....
Clause 70 : Amendment of section 144C.

       Clause 70 of the Bill seeks to amend section 144C of the Income-tax Act relating to reference to dispute resolution panel. Su....
Clause 71 : Amendment of section 156.

       Clause 71 of the Bill seeks to amend section 156 of the Income-tax Act, relating to notice of demand. The said section, inter....
Clause 72 : Amendment of section 191.

       Clause 72 of the Bill seeks to amend section 191 of the Income-tax Act relating to direct payment. The said section provides ....
Clause 73 : Amendment of section 192.

       Clause 73 of the Bill seeks to amend section 192 of the Income-tax Act, relating to salary. Sub-section (1) of the said secti....
Clause 74 : Amendment of section 194.

       Clause 74 of the Bill seeks to amend section 194 of the Income-tax Act relating to dividends. The said section, inter alia, p....
Clause 75 : Amendment of section 194A.

       Clause 75 of the Bill seeks to amend section 194A of the Income-tax Act relating to interest other than “Interest on se....
Clause 76 : Amendment of section 194C.

       Clause 76 of the Bill seeks to amend section 194C of the Income-tax Act relating to payments to contractors. Sub-section (1) ....
Clause 77 : Amendment of section 194H.

       Clause 77 of the Bill seeks to amend section 194H of the Income-tax Act relating to commission or brokerage. The said section....
Clause 78 : Amendment of section 194-I.

       Clause 78 of the Bill seeks to amend 194-I of the Income-tax Act relating to rent. The said section provides that any person,....
Clause 79 : Amendment of section 194J.

       Clause 79 of the Bill seeks to amend section 194J of the Income-tax Act relating to fees for professional or technical servic....
Clause 80 : Insertion of new section 194K.

       Clause 80 of the Bill seeks to insert a new section 194K relating to income in respect of units. The said section, inter alia....
Clause 81 : Amendment of section 194LBA.

       Clause 81 of the Bill seeks to amend section 194LBA of the Income-tax Act relating to certain income from units of a business....
Clause 82 : Amendment of section 194LC.

       Clause 82 seeks to amend section 194LC of the Income-tax Act relating to income by way of interest from Indian company. Sub-s....
Clause 83 : Amendment of section 194LD.

       Clause 83 of the Bill seeks to amend section 194LD of the Income-tax Act relating to income by way of interest on certain bon....
Clause 84 : Insertion of new section 194-O.

       Clause 84 of the Bill seeks to insert a new section 194-O in the Income-tax Act relating to payment of certain sums by e-comm....
Clause 85 : Amendment of section 195.

       Clause 85 of the Bill seeks to amend section 195 of the Income-tax Act relating to other sums. The second proviso of sub-sect....
Clause 86 : Amendment of section 196A.

       Clause 86 of the Bill seeks to amend section 196A of the Income-tax Act relating to income in respect of units of non-residen....
Clause 87 : Amendment of section 196C.

       Clause 87 of the Bill seeks to amend section 196C of the Income-tax Act relating to income from foreign currency bonds or sha....
Clause 88 : Amendment of section 196D.

       Clause 88 of the Bill seeks to amend section 196D of the Income-tax Act relating to income of Foreign Institutional Investors....
Clause 89 : Amendment of section 197.

       Clause 89 of the Bill seeks to amend section 197 of the Income-tax Act relating to certificate for deduction at lower rate. I....
Clause 90 : Omission of section 203AA.

       Clause 90 of the Bill seeks to amend section 203AA of the Income-tax Act relating to furnishing of statement of tax deducted.....
Clause 91 : Amendment of section 204.

       Clause 91 of the Bill seeks to amend section 204 of the Income-tax Act relating to meaning of “person responsible for p....
Clause 92 : Amendment of section 206AA.

       Clause 92 of the Bill seeks to amend section 206AA of the Income-tax Act relating to requirement to furnish Permanent Account....
Clause 93 : Amendment of section 206C.

       Clause 93 of the Bill seeks to amend section 206C of the Income-tax Act, relating to profits and gains from the business of t....
Clause 94 : Insertion of new section 234G.

       Clause 94 of the Bill seeks to insert a new section 234G of the Income-tax Act relating to fee for default relating to statem....
Clause 95 : Amendment of section 250.

       Clause 95 of the Bill seeks to amend section 250 of the Income-tax Act, 1961 relating to procedure in appeal. It is proposed ....
Clause 96 : Amendment of section 253.

       Clause 96 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-sec....
Clause 97 : Amendment of section 254.

       Clause 97 of the Bill seeks to amend section 254 of the Income-tax Act relating to orders of Appellate Tribunal. It is propos....
Clause 98 : Insertion of new section 271AAD.

       Clause 98 of the Bill seeks to insert a new section 271AAD in the Income-tax Act relating to penalty for false or omission of....
Clause 99 : Insertion of new section 271K.

       Clause 99 of the Bill seeks to insert a new section 271K in the Income-tax Act relating to penalty for failure to furnish sta....
Clause 100 : Amendment of section 274.

       Clause 100 of the Bill seeks to amend section 274 of the Income-tax Act relating to procedure. It is proposed to insert sub-s....
Clause 101 : Insertion of new section 285BB.

       Clause 101 of the Bill seeks to insert a new section 285BB in the Income-tax Act relating to annual information statement so ....
Clause 102 : Amendment of section 288.

       Clause 102 of the Bill seeks to amend section 288 of the Income-tax Act relating to appearance by authorised representative. ....
Clause 103 : Amendment of section 295.

       Clause 103 of the Bill seeks to amend section 295 of the Income-tax Act relating to power to make rules. Sub-section (1) of s....
Clause 104 : Amendment of First Schedule.

       Clause 104 of the Bill seeks to amend rule 5 of the First Schedule of the Income-tax Act relating to computation of profits a....
Chapter: IV
INDIRECT TAXES
Customs
Clause 105 : Amendment of section 11.

       Clause 105 seeks to amend clause (f) of sub-section (2) of section 11 of the Customs Act so as to include any other goods alo....
Clause 106 : Amendment of section 28.

       Clause 106 of the Bill seeks to substitute Explanation 4 of section 28 of the Customs Act to provide that notwithstanding any....
Clause 107 : Amendment of section 28AAA.

       Clause 107 of the Bill seeks to amend section 28AAA of the Customs Act so as to provide for recovery of duty from a person ag....
Clause 108 : Insertion of new Chapter VAA.

       Clause 108 of the Bill seeks to insert a new Chapter VAA and a new section 28DA in the Customs Act so as to provide for admin....
Clause 109 : Amendment of heading of Chapter VIIA.

       Clause 109 of the Bill seeks to amend the heading of Chapter VIIA of Customs Act to insert the words “AND ELECTRONIC DU....
Clause 110 : Insertion of new section 51B.

       Clause 110 of the Bill seeks to insert a new section 51B in Customs Act so as to provide for creation of an electronic duty c....
Clause 111 : Amendment of section 111.

       Clause 111 of the Bill seeks to insert a new clause (q) in section 111 of the Customs Act so as to provide for confiscation o....
Clause 112 : Amendment of section 156.

       Clause 112 of the Bill seeks to insert a new clause (i) in sub-section (2) of section 156 so as to empower the Central Govern....
Clause 113 : Amendment of section 157.

       Clause 113 of the Bill seeks to amend section 157 of the Customs Act so as to empower the Board to make regulations for the m....
Customs Tariff
Clause 114 : Substitution of new section for section 8B.

       Clause 114 of the Bill seeks to substitute section 8B of the Customs Tariff Act so as to empower the Central Government to ap....
Clause 115 : Amendment of First Schedule.

       Clause 115 of the Bill seeks to amend the First Schedule to the Customs Tariff Act so as to-- (a) revise tariff rates in resp....
Central Goods and Services Tax
Clause 116 : Amendment of section 2.

       Clause 116 of the Bill seeks to amend clause (114) of section 2 of the Central Goods and Services Tax Act so as to align the ....
Clause 117 : Amendment of section 10.

       Clause 117 of the Bill seeks to amend clauses (b), (c) and (d) of sub-section (2) of section 10 of the Central Goods and Serv....
Clause 118 : Amendment of section 16.

       Clause 118 of the Bill seeks to amend sub-section (4) of section 16 of the Central Goods and Services Tax Act so as to delink....
Clause 119 : Amendment of section 29.

       Clause 119 of the Bill seeks to amend clause (c) of subsection (1) of section 29 of the Central Goods and Services Tax Act so....
Clause 120 : Amendment of section 30.

       Clause 120 of the Bill seeks to substitute the proviso to sub-section (1) of section 30 of the Central Goods and Services Tax....
Clause 121 : Amendment of section 31.

       Clause 121 of the Bill seeks to amend section 31 of the Central Goods and Services Tax Act so as to empower the Government to....
Clause 122 : Amendment of section 51.

       Clause 122 of the Bill seeks to amend section 51 of the Central Goods and Services Tax Act so as to empower the Government to....
Clause 123 : Amendment of section 109.

       Clause 123 of the Bill seeks to amend sub-section (6) of section 109 of the Central Goods and Services Tax Act so as to make ....
Clause 124 : Amendment of section 122.

       Clause 124 of the Bill seeks to insert a new sub-section (1A) in section 122 of the Central Goods and Services Tax Act so as ....
Clause 125 : Amendment of section 132.

       Clause 125 of the Bill seeks to amend section 132 of the Central Goods and Services Tax Act so as to make the offence of frau....
Clause 126 : Amendment of section 140.

       Clause 126 of the Bill seeks to amend section 140 of the Central Goods and Services Tax Act relating to transitional arrangem....
Clause 127 : Amendment of section 168.

       Clause 127 of the Bill seeks to amend section 168 of the Central Goods and Services Tax Act so as to make provisions for enab....
Clause 128 : Amendment of section 172.

       Clause 128 of the Bill seeks to amend section 172 of the Central Goods and Services Tax Act so as to extend the time limit pr....
Clause 129 : Amendment to Schedule II.

       Clause 129 of the Bill seeks to amend paragraph 4 of Schedule II to the Central Goods and Services Tax Act so as to omit the ....
Clause 130 : Retrospective exemption from, or levy or collection of, central tax in certain cases.

       Clause 130 of the Bill seeks to provide retrospective exemption from central tax on supply of fishmeal, during the period fro....
Clause 131 : Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act.

       Clause 131 of the Bill seeks to give retrospective effect to the notification of the Government of India in the Ministry of F....
Integrated Goods and Services Tax
Clause 132 : Amendment of section 25.

       Clause 132 of the Bill seeks to amend section 25 of the Integrated Goods and Services Tax Act so as to extend the time limit ....
Clause 133 : Retrospective exemption from, or levy or collection of, integrated tax in certain cases.

       Clause 133 of the Bill seeks to provide retrospective exemption from integrated tax on supply of fishmeal, during the period ....
Union Territory Goods and Services Tax
Clause 134 : Amendment of section 1.

       Clause 134 of the Bill seeks to amend section 1 of the Union Territory Goods and Services Tax Act so as to give effect to the....
Clause 135 : Amendment of section 2.

       Clause 135 of the Bill seeks to amend section 2 of the Union Territory Goods and Services Tax Act so as to align the definiti....
Clause 136 : Amendment of section 26.

       Clause 136 of the Bill seeks to amend section 26 of the Union Territory Goods and Services Tax Act so as to extend the time l....
Clause 137 : Retrospective exemption from, or levy or collection of, Union territory tax in certain cases.

       Clause 137 of the Bill seeks to provide retrospective exemption from Union territory tax on supply of fishmeal, during the pe....
Goods and Services Tax (Compensation to States)
Clause 138 : Amendment of section 14.

       Clause 138 of the Bill seeks to amend section 14 of the Goods and Services Tax (Compensation to States) Act so as to extend t....
Chapter: V
HEALTH CESS
Clause 139 : Health Cess on imported medical devices.

       Clause 139 of the Bill seeks to provide for levy of Health Cess at the rate of 5% as duty of customs on all the goods specifi....
Chapter: VI
MISCELLANEOUS
Part: I
AMENDMENTS TO THE INDIAN STAMP ACT, 1899
Clause 140 : Commencement of this Part.

       Clauses 140 to 142 of the Bill seeks to amend the Indian Stamp Act, 1899, so as to-- (a) insert a proviso in sub-section (2) ....
Clause 141 : Amendment of section 9A.

       Clauses 140 to 142 of the Bill seeks to amend the Indian Stamp Act, 1899, so as to-- (a) insert a proviso in sub-section (2) ....
Clause 142 : Insertion of new section 73B.

       Clauses 140 to 142 of the Bill seeks to amend the Indian Stamp Act, 1899, so as to-- (a) insert a proviso in sub-section (2) ....
Part: II
AMENDMENT TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988
Clause 143 : Amendment of Act 45 of 1988.

       Clause 143 of the Bill seeks to amend section 9 of the Prohibition of Benami Property Transactions Act, 1988 relating to qual....
Part: III
AMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991
Clause 144 : Amendment of Act 11 of 1991.

       Clause 144 seeks to amend section 8 of the Election Commission (Conditions of Service of Election Commissioners and Transacti....
Part: IV
AMENDMENT TO THE FINANCE ACT, 2001
Clause 145 : Substitution of new Schedule for Seventh Schedule to Act 14 of 2001.

       Clause 145 seeks to substitute the Seventh Schedule to the Finance Act, 2001 in the manner specified in Fifth Schedule. ....
Part: V
AMENDMENTS TO THE FINANCE ACT, 2013
Clause 146 : Amendment of section 116.

       Clause 146 of the Bill seeks to amend section 116 of the Finance Act, 2013 relating to definitions. Clause(7) of the said sec....
Clause 147 : Amendment of section 117.

       Clause 147 of the Bill seeks to amend section 117 of the said Act relating to charge of commodities transaction tax. It is pr....
Clause 148 : Amendment of section 118.

       Clause 148 of the Bill seeks to consequentially amend section 118 of the said Act relating to value of taxable commodities tr....
Clause 149 : Amendment of sections 119, 120 and 132A.

       Clause 149 of the Bill seeks to amend sections 119, 120 and 132A of the said Act so as to substitute the words “recogni....
SCHEDULES
SCH-01 : THE FIRST SCHEDULE
SCH-02 : THE SECOND SCHEDULE
SCH-03 : THE THIRD SCHEDULE
SCH-04 : THE FOURTH SCHEDULE
SCH-05 : THE FIFTH SCHEDULE
Notes on clauses
Notes : Notes on clauses
MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMO : MEMORANDUM REGARDING DELEGATED LEGISLATION
Chapter: Memo
Memorandum Explaining the Provisions in The Finance Bill
MEMO : Memorandum Explaining the Provisions in The Finance Bill
 
 
 
 

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