Finance Act, 2022

Chapter: I
PRELIMINARY
Section 1	:	Short title and commencement.
Chapter: II
RATES OF INCOME-TAX
Section 2	:	Income-tax.
Chapter: III
DIRECT TAXES - Income-tax
Section 3	:	Amendment of section 2.
Section 4	:	Amendment of section 10.
Section 5	:	Amendment of section 11.
Section 6	:	Amendment of section 12A.
Section 7	:	Amendment of section 12AB.
Section 8	:	Amendment of section 13.
Section 9	:	Amendment of section 14A.
Section 10	:	Amendment of section 17.
Section 11	:	Amendment of section 35.
Section 12	:	Amendment of section 37.
Section 13	:	Amendment of section 40.
Section 14	:	Amendment of section 43B.
Section 15	:	Amendment of section 50.
Section 16	:	Amendment of section 56.
Section 17	:	Amendment of section 68.
Section 18	:	Amendment of section 79.
Section 19	:	Insertion of new section 79A.
Section 20	:	Amendment of section 80CCD.
Section 21	:	Amendment of section 80DD.
Section 22	:	Amendment of section 80-IAC.
Section 23	:	Amendment of section 80LA.
Section 24	:	Amendment of section 92CA.
Section 25	:	Amendment of section 94.
Section 26	:	Amendment of section 115BAB.
Section 27	:	Amendment of section 115BBD.
Section 28	:	Insertion of new sections 115BBH and 115BBI.
Section 29	:	Amendment of section 115JC.
Section 30	:	Amendment of section 115JF.
Section 31	:	Amendment of section 115TD.
Section 32	:	Amendment of section 115TE.
Section 33	:	Amendment of section 115TF.
Section 34	:	Amendment of section 119.
Section 35	:	Amendment of section 132.
Section 36	:	Amendment of section 132B.
Section 37	:	Amendment of section 133A.
Section 38	:	Amendment of section 139.
Section 39	:	Insertion of new section 140B.
Section 40	:	Amendment of section 143.
Section 41	:	Amendment of section 144.
Section 42	:	Amendment of section 144B.
Section 43	:	Amendment of section 144C.
Section 44	:	Amendment of section 148.
Section 45	:	Amendment of section 148A.
Section 46	:	Insertion of new section 148B.
Section 47	:	Amendment of section 149.
Section 48	:	Amendment of section 153.
Section 49	:	Amendment of section 153B
Section 50	:	Amendment of section 155.
Section 51	:	Insertion of new section 156A.
Section 52	:	Amendment of section 158AA.
Section 53	:	Insertion of new section 158AB.
Section 54	:	Amendment of section 170
Section 55	:	Insertion of new section 170A.
Section 56	:	Amendment of section 179.
Section 57	:	Amendment of section 194-IA
Section 58	:	Amendment of section 194-IB.
Section 59	:	Insertion of new section 194R.
Section 60	:	Insertion of new section 194S.
Section 61	:	Amendment of section 201.
Section 62	:	Amendment of section 206AB.
Section 63	:	Amendment of section 206C.
Section 64	:	Amendment of section 206CCA
Section 65	:	Amendment of section 234A
Section 66	:	Amendment of section 234B
Section 67	:	Insertion of new section 239A.
Section 68	:	Amendment of section 245MA.
Section 69	:	Amendment of section 246A.
Section 70	:	Amendment of section 248.
Section 71	:	Amendment of section 253.
Section 72	:	Amendment of section 255
Section 73	:	Amendment of section 263.
Section 74	:	Amendment of section 271AAB
Section 75	:	Amendment of section 271AAC
Section 76	:	Amendment of section 271AAD
Section 77	:	Insertion of new section 271AAE.
Section 78	:	Amendment of section 271C
Section 79	:	Amendment of section 272A.
Section 80	:	Amendment of section 276AB
Section 81	:	Amendment of section 276B.
Section 82	:	Amendment of section 276CC
Section 83	:	Amendment of section 278A
Section 84	:	Amendment of section 278AA
Section 85	:	Substitution of new section for section 285B
Chapter: IV
INDIRECT TAXES
Customs
Section 86	:	Amendment of section 2
Section 87	:	Substitution of new section for section 3
Section 88	:	Amendment of section 5
Section 89	:	Amendment of section 14
Section 90	:	Amendment of section 28E
Section 91	:	Amendment of section 28H
Section 92	:	Amendment of section 28-I
Section 93	:	Amendment of section 28J
Section 94	:	Insertion of new section 110AA
Section 95	:	Insertion of new section 135AA
Section 96	:	Amendment of section 137
Section 97	:	Validation of certain actions taken under Customs Act
Customs Tariff
Section 98	:	Amendment of First Schedule.
Excise
Section 99	:	Amendment of Fourth Schedule
Central Goods and Service Tax
Section 100	:	Amendment of section 16
Section 101	:	Amendment of section 29
Section 102	:	Amendment of section 34.
Section 103	:	Amendment of section 37
Section 104	:	Substitution of new section for section 38
Section 105	:	Amendment of section 39
Section 106	:	Substitution of new section for section 41
Section 107	:	Omission of sections 42, 43 and 43A
Section 108	:	Amendment of section 47
Section 109	:	Amendment of section 48
Section 110	:	Amendment of section 49
Section 111	:	Amendment of section 50
Section 112	:	Amendment of section 52
Section 113	:	Amendment of section 54
Section 114	:	Amendment of section 168
Section 115	:	Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively.
Section 116	:	Amendment of notification issued under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Section 117	:	Retrospective exemption from, or levy or collection of central tax in certain cases.
Section 118	:	Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act
Integrated Goods and Services Tax
Section 119	:	Amendment of notification issued under section 20 of Integrated Goods and Services Tax Act, read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Section 120	:	Retrospective exemption from, or levy or collection of integrated tax in certain cases.
Section 121	:	Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act.
Union Territory Goods and Services Tax
Section 122	:	Amendment of notification issued under section 21 of Union Territory Goods and Services Tax Act read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Section 123	:	Retrospective exemption from, or levy or collection of Union territory tax in certain cases.
Section 124	:	Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act.
Chapter: V
MISCELLANEOUS
Part: I
AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934
Section 125	:	Amendment of Act 2 of 1934.
Part: II
AMENDMENT TO THE FINANCE ACT, 2001
Section 126	:	Amendment of Seventh Schedule
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
SCH-06	:	THE SIXTH SCHEDULE
SCH-07	:	THE SEVENTH SCHEDULE
SCH-08	:	THE EIGHTH SCHEDULE
SCH-09	:	THE NINTH SCHEDULE