FINANCE BILL, 2023

Chapter: I
PRELIMINARY
Clause 1	:	Short title and commencement.
Chapter: II
RATES OF INCOME-TAX
Clause 2	:	Income-tax. Clause 2 read with the First Schedule to the Bill, seeks to specify the rates at which income-tax is to be levied on income ....
Chapter: III
DIRECT TAXES - Income-tax
Clause 3	:	Amendment of section 2. Clause 3 of the Bill seeks to amend section 2 of the Income-tax Act relating to definitions. It is proposed to amend clause ....
Clause 4	:	Amendment of section 9. Clause 4 seeks to amend section 9 of the Income-tax Act relating to income deemed to accrue or arise in India. Sub-section (....
Clause 5	:	Amendment of section 10. Clause 5 of the Bill seeks to amend section 10 of the Income-tax Act relating to incomes not included in total income. It is....
Clause 6	:	Amendment of section 10AA. Clause 6 of the Bill seeks to amend section 10AA of the Income-tax Act relating to special provisions in respect of newly es....
Clause 7	:	Amendment of section 11. Clause 7 seeks to amend section 11 of the Income-tax Act relating to income from property held for charitable or religious p....
Clause 8	:	Amendment of section 12A. Clause 8 seeks to amend section 12A of the Income-tax Act relating to conditions for applicability of sections 11 and 12. Su....
Clause 9	:	Amendment of section 12AB. Clause 9 seeks to amend section 12AB of the Income-tax Act relating to procedure for fresh registration. It is proposed to a....
Clause 10	:	Amendment of section 17. Clause 10 of the Bill seeks to amend section 17 of the Income-tax Act relating to Salary , perquisite and profits in lieu of....
Clause 11	:	Amendment of section 28. Clause 11 of the Bill seeks to amend section 28 of the Income-tax Act relating to profits and gains of business or professio....
Clause 12	:	Amendment of section 35D. Clause 12 of the Bill seeks to amend section 35D of the Income-tax Act relating to amortisation of certain preliminary expen....
Clause 13	:	Amendment of section 43B. Clause 13 of the Bill seeks to amend section 43B of the Income-tax Act relating to certain deductions to be only on actual p....
Clause 14	:	Amendment of section 43D. Clause 14 of the Bill seeks to amend section 43D of the Income-tax Act relating to special provision in case of income of pu....
Clause 15	:	Amendment of section 44AB. Clause 15 of the Bill seeks to amend section 44AB of the Income-tax Act relating to audit of accounts of certain persons car....
Clause 16	:	Amendment of section 44AD. Clause 16 of the Bill seeks to amend section 44AD of the Income-tax Act relating to special provision for computing profits ....
Clause 17	:	Amendment of section 44ADA. Clause 17 of the Bill seeks to amend section 44ADA of the Income-tax Act relating to special provision for computing profits....
Clause 18	:	Amendment of section 44BB. Clause 18 of the Bill seeks to amend section 44BB of the Income-tax Act relating to special provision for computing profits ....
Clause 19	:	Amendment of section 44BBB. Clause 19 of the Bill seeks to amend section 44BBB of the Income-tax Act relating to special provision for computing profits....
Clause 20	:	Amendment of section 45. Clause 20 of the Bill seeks to amend section 45 of the Income-tax Act relating to capital gains. Sub-section (5A) of the sai....
Clause 21	:	Amendment of section 47. Clause 21 of the Bill seeks to amend section 47 of the Income-tax Act relating to transactions not regarded as transfers. Cl....
Clause 22	:	Amendment of section 48. Clause 22 of the Bill seeks to amend section 48 of the Income-tax Act relating to mode of computation. The said section, int....
Clause 23	:	Amendment of section 49. Clause 23 of the Bill seeks to amend section 49 of the Income-tax Act relating to cost with reference to certain modes of ac....
Clause 24	:	Insertion of new section 50AA. Clause 24 of the Bill seeks to insert a new section 50AA in the Income-tax Act relating to special provision for taxation of....
Clause 25	:	Amendment of section 54. Clause 25 of the Bill seeks to amend section 54 of the Income-tax Act relating to profit on sale of property used for reside....
Clause 26	:	Amendment of section 54EA. Clause 26 of the Bill seeks to amend section 54EA of the Income-tax Act relating to capital gain on transfer of long-term ca....
Clause 27	:	Amendment of section 54EB. Clause 27 of the Bill seeks to amend section 54EB of the Income-tax Act relating to capital gain on transfer of long-term ca....
Clause 28	:	Amendment of section 54EC. Clause 28 of the Bill seeks to amend section 54EC of the Income-tax Act relating to capital gain not to be charged on invest....
Clause 29	:	Amendment of section 54ED Clause 29 of the Bill seeks to amend section 54ED of the Income-tax Act relating to capital gain on transfer of certain list....
Clause 30	:	Amendment of section 54F. Clause 30 of the Bill seeks to amend section 54F of the Income-tax Act relating to capital gain on transfer of certain capit....
Clause 31	:	Amendment of section 55. Clause 31 of the Bill seeks to amend section 55 of the Income-tax Act relating to meaning of adjusted , cost of improvement ....
Clause 32	:	Amendment of section 56. Clause 32 of the Bill seeks to amend section 56 of the Income-tax Act relating to income from other sources. Sub-section (2)....
Clause 33	:	Amendment of section 72A. Clause 33 of the Bill seeks to amend section 72A relating to carry forward and set off of accumulated loss and unabsorbed de....
Clause 34	:	Amendment of section 72AA. Clause 34 of the Bill seeks to amend section 72AA of the Income-tax Act relating to carry forward and set off of accumulated....
Clause 35	:	Amendment of section 79. Clause 35 of the Bill seeks to amend section 79 of the Income-tax Act relating to carry forward and set off of losses in cas....
Clause 36	:	Amendment of section 80C. Clause 36 of the Bill seeks to amend section 80C of the Income-tax Act relating to deduction in respect of life insurance pr....
Clause 37	:	Amendment of section 80CCC. Clause 37 of the Bill seeks to amend section 80CCC of the Income-tax Act relating to deduction in respect of contribution to....
Clause 38	:	Amendment of section 80CCD. Clause 38 of the Bill seeks to amend section 80CCD of the Income-tax Act relating to deduction in respect of contribution to....
Clause 39	:	Insertion of new section 80CCH. Clause 39 of the Bill seeks to insert a new section 80CCH in the Income-tax Act relating to deductions in respect of contrib....
Clause 40	:	Amendment of section 80G. Clause 40 seeks to amend section 80G in the Income-tax Act relating to deduction in respect of donations to certain funds, c....
Clause 41	:	Amendment of section 80-IAC. Clause 41 of the Bill seeks to amend section 80-IAC of the Income-tax Act relating to special provision in respect of specif....
Clause 42	:	Amendment of section 87. Clause 42 of the Bill seeks to amend section 87 of the Income-tax Act relating to rebate to be allowed in computing income-t....
Clause 43	:	Amendment of section 87A. Clause 43 of the Bill seeks to amend section 87A of the Income-tax Act relating to rebate of income-tax in case of certain i....
Clause 44	:	Omission of section 88. Clause 44 of the Bill seeks to omit section 88 of the Income-tax Act relating to rebate on life insurance premia, contributi....
Clause 45	:	Amendment of section 92BA. Clause 45 of the Bill seeks to amend section 92BA of the Income-tax Act relating to meaning of specified domestic transactio....
Clause 46	:	Amendment of section 92D. Clause 46 seeks to amend section 92D of the Income-tax Act relating to maintenance, keeping and furnishing of information an....
Clause 47	:	Amendment of section 94B. Clause 47 of the Bill seeks to amend section 94B of the Income-tax Act relating to limitation on interest deduction in certa....
Clause 48	:	Amendment of section 111A. Clause 48 of the Bill seeks to amend section 111A of the Income-tax Act relating to tax on short-term capital gains in certa....
Clause 49	:	Amendment of section 112. Clause 49 of the Bill seeks to amend section 112 of the Income-tax Act relating to tax on long-term capital gains. It is pro....
Clause 50	:	Amendment of section 115BAC. Clause 50 of the Bill seeks to amend section 115BAC of the Income-tax Act relating to tax on income of individuals and Hindu....
Clause 51	:	Amendment of section 115BAD. Clause 51 of the Bill seeks to amend section 115BAD of the Income-tax Act relating to tax on income of certain resident co-o....
Clause 52	:	Insertion of new section 115BAE. Clause 52 of the Bill seeks to insert a new section 115BAE of the Income-tax Act relating to tax on income of certain new ma....
Clause 53	:	Amendment of section 115BB. Clause 53 of the Bill seeks to amend section 115BB of the Income-tax Act relating to tax on winnings from lotteries, crosswo....
Clause 54	:	Insertion of new section 115BBJ. Clause 54 seeks to insert a new section 115BBJ in the Income-tax Act relating to tax on winnings from online games. The prop....
Clause 55	:	Amendment of section 115JC. Clause 55 of the Bill seeks to amend section 115JC of the Income-tax Act relating to special provisions for payment of tax b....
Clause 56	:	Amendment of section 115JD. Clause 56 of the Bill seeks to amend section 115JD of the Income-tax Act relating to tax credit for alternate minimum tax. I....
Clause 57	:	Amendment of section 115TD. Clause 57 seeks to amend section 115TD of the Income-tax Act relating to Tax on accreted income. It is proposed to insert a ....
Clause 58	:	Amendment of section 115UA. Clause 58 seeks to amend section 115UA of the Income-tax Act relating to tax on income of unit holder and business trust. It....
Clause 59	:	Amendment of section 115UB. Clause 59 of the Bill seeks to amend section 115UB of the Income-tax Act relating to tax on income of investment fund and it....
Clause 60	:	Amendment of section 116. Clause 60 of the Bill seeks to amend section 116 of the Income-tax Act relating to income-tax authorities. It is proposed to....
Clause 61	:	Amendment of section 119. Clause 61 of the Bill seeks to amend section 119 of the Income-tax Act relating to instructions to subordinate authorities. ....
Clause 62	:	Amendment of section 131. Clause 62 of the Bill seeks to amend section 131 of the Income-tax Act relating to power regarding discovery, production of ....
Clause 63	:	Amendment of section 132. Clause 63 of the Bill seeks to amend section 132 of the Income-tax Act relating to search and seizure. Sub-section (2) of sa....
Clause 64	:	Amendment of section 133. Clause 64 of the Bill seeks to amend section 133 of the Income-tax Act relating to power to call for information. It is prop....
Clause 65	:	Amendment of section 134. Clause 65 of the Bill seeks to amend section 134 of the Income-tax Act relating to power to inspect registers of companies. ....
Clause 66	:	Amendment of section 135A. Clause 66 of the Bill seeks to amend the section 135A of the Income-tax Act, 1961 relating to faceless collection of informa....
Clause 67	:	Amendment of section 140B. Clause 67 of the Bill seeks to amend the section 140B of the Income-tax Act relating to tax on updated return. Sub-section (....
Clause 68	:	Amendment of section 142. Clause 68 of the Bill seeks to amend section 142 of the Income-tax Act relating to inquiry before assessment. Sub-section (2....
Clause 69	:	Amendment of section 148. Clause 69 of the Bill seeks to amend section 148 of the Income-tax Act relating to issue of notice where income has escaped ....
Clause 70	:	Amendment of section 149. Clause 70 of the Bill seeks to amend section 149 of the Income-tax Act relating to time limit for notice. It is proposed to ....
Clause 71	:	Amendment of section 151. Clause 71 of the Bill seeks to amend the section 151 of the Income-tax Act relating to sanction for issue of notice. It is p....
Clause 72	:	Amendment of section 153. Clause 72 of the Bill seeks to amend the section 153 of the Income-tax Act relating to time limit for completion of assessme....
Clause 73	:	Amendment of section 154. Clause 73 of the Bill seeks to amend section 154 of the Income-tax Act relating to rectification of mistake. It is proposed ....
Clause 74	:	Amendment of section 155. Clause 74 of the Bill seeks to amend section 155 of the Income-tax Act relating to other amendments. Sub-section (11A) of th....
Clause 75	:	Amendment of section 158A. Clause 75 of the Bill seeks to amend section 158A of the Income-tax Act relating to procedure when assessee claims identical....
Clause 76	:	Amendment of section 158AB. Clause 76 of the Bill seeks to amend section 158AB of the Income-tax Act relating to procedure where an identical question o....
Clause 77	:	Substitution of new section for section 170A. Clause 77 of the Bill seeks to substitute section 170A of the Income-tax Act relating to effect of order of tribunal or cour....
Clause 78	:	Amendment of section 177. Clause 78 of the Bill seeks to amend section 177 of the Income-tax Act relating to association dissolved or business discont....
Clause 79	:	Amendment of section 189. Clause 79 of the Bill seeks to amend section 189 of the Income-tax Act relating to firm dissolved or business discontinued. ....
Clause 80	:	Amendment of section 192A. Clause 80 of the Bill seeks to amend section 192A of the Income-tax Act relating to payment of accumulated balance due to an....
Clause 81	:	Amendment of section 193. Clause 81 of the Bill seeks to amend section 193 of the Income-tax Act relating to interest on securities. Clause (ix) of th....
Clause 82	:	Amendment of section 194B. Clause 82 of the Bill seeks to amend section 194B of the Income-tax Act relating to winnings from lottery or crossword puzzl....
Clause 83	:	Insertion of new section 194BA. Clause 83 of the Bill seeks to insert a new section 194BA in the Income-tax Act relating to winnings from online game. Sub-s....
Clause 84	:	Amendment of section 194BB. Clause 84 of the Bill seeks to amend section 194BB of the Income-tax Act, 1961 relating to winning from horse race. It is pr....
Clause 85	:	Amendment of section 194N. Clause 85 of the Bill seeks to amend section 194N of the Income-tax Act relating to payment of certain amounts in cash. The ....
Clause 86	:	Amendment of section 194R. Clause 86 of the Bill seeks to amend section 194R of the Income-tax Act relating to deduction of tax on benefit or perquisit....
Clause 87	:	Amendment of section 196A. Clause 87 of the Bill seeks to amend section 196A of the Income-tax Act relating to income in respect of units of non-reside....
Clause 88	:	Amendment of section 197. Clause 88 of the Bill seeks to amend section 197 of the Income-tax Act relating to certificate for deduction at lower rate. ....
Clause 89	:	Amendment of section 206AB. Clause 89 of the Bill seeks to amend section 206AB of the Income-tax Act relating to special provision for deduction of tax ....
Clause 90	:	Amendment of section 206C. Clause 90 of the Bill seeks to amend section 206C of the Income-tax Act relating to tax collected at source from profits and....
Clause 91	:	Amendment of section 206CCA. Clause 91 of the Bill seeks to amend section 206CCA of the Income-tax Act relating to special provision for collection of ta....
Clause 92	:	Amendment of section 241A. Clause 92 of the Bill seeks to amend section 241A of the Income-tax Act relating to withholding of refund in certain cases. ....
Clause 93	:	Amendment of section 244A. Clause 93 of the Bill seeks to amend section 244A of the Income-tax Act relating to interest on refunds. It is proposed to a....
Clause 94	:	Substitution of new section for section 245. Clause 94 of the Bill seeks to substitute section 245 of the Income-tax Act with a new section relating to set off and withh....
Clause 95	:	Amendment of section 245D. Clause 95 of the Bill seeks to amend the section 245D of the Income-tax Act relating to procedure on receipt of an applicati....
Clause 96	:	Amendment of section 245MA. Clause 96 of the Bill seeks to amend the section 245MA of the Income-tax Act, relating to Dispute Resolution Committee. It i....
Clause 97	:	Amendment of section 245R. Clause 97 of the Bill seeks to amend the section 245R of the Income-tax Act relating to procedure on receipt of application.....
Clause 98	:	Amendment of Chapter XX. Clause 98 of the Bill seeks to amend Chapter XX of the Income-tax Act relating to appeals and revision. It is proposed to am....
Clause 99	:	Amendment of section 249. Clause 99 of the Bill seeks to amend section 249 of the Income-tax Act relating to form of appeal and limitation. It is prop....
Clause 100	:	Amendment of section 250. Clause 100 of the Bill seeks to amend section 250 of the Income-tax Act relating to procedure in appeal. It is proposed to a....
Clause 101	:	Amendment of section 251. Clause 101 of the Bill seeks to amend section 251 of the Income-tax Act relating to powers of the Commissioner (Appeals). It....
Clause 102	:	Amendment of section 253. Clause 102 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. Sub-s....
Clause 103	:	Amendment of section 264. Clause 103 of the Bill seeks to amend section 264 of the Income-tax Act relating to revision of other orders. It is proposed....
Clause 104	:	Amendment of section 267. Clause 104 of the Bill seeks to amend section 267 of the Income-tax Act relating to amendment of assessment on appeal. It is....
Clause 105	:	Amendment of section 269SS. Clause 105 of the Bill seeks to amend the section 269SS of the Income-tax Act relating to mode of taking or accepting certai....
Clause 106	:	Amendment of section 269T. Clause 106 of the Bill seeks to amend the section 269T of the Income-tax Act relating to mode of repayment of certain loans ....
Clause 107	:	Amendment of section 270A. Clause 107 of the Bill seeks to amend section 270A of the Income-tax Act relating to penalty for under-reporting and misrepo....
Clause 108	:	Amendment of section 270AA. Clause 108 of the Bill seeks to amend section 270AA of the Income-tax Act relating to immunity from imposition of penalty, e....
Clause 109	:	Amendment of section 271. Clause 109 of the Bill seeks to amend section 271 of the Income-tax Act relating to failure to furnish returns, comply with ....
Clause 110	:	Amendment of section 271A. Clause 110 of the Bill seeks to amend section 271A of the Income-tax Act relating to failure to keep, maintain or retain boo....
Clause 111	:	Amendment of section 271AAC. Clause 111 of the Bill seeks to amend section 271AAC of the Income-tax Act relating to penalty in respect of certain income.....
Clause 112	:	Amendment of section 271AAD. Clause 112 of the Bill seeks to amend section 271AAD of the Income-tax Act relating to penalty for false entry, etc., in boo....
Clause 113	:	Amendment of section 271C. Clause 113 of the Bill seeks to amend the section 271C of the Income-tax Act relating to penalty for failure to deduct tax a....
Clause 114	:	Amendment of section 271FAA. Clause 114 of the Bill seeks to amend the section 271FAA of the Income-tax Act relating to penalty for furnishing inaccurate....
Clause 115	:	Amendment of section 271J. Clause 115 of the Bill seeks to amend section 271J of the Income-tax Act relating to penalty for furnishing incorrect inform....
Clause 116	:	Amendment of section 274. Clause 116 of the Bill seeks to amend the section 274 of the Income-tax Act relating to procedure. It is proposed to insert ....
Clause 117	:	Amendment of section 275. Clause 117 of the Bill seeks to amend section 275 of the Income-tax Act relating to bar of limitation for imposing penalties....
Clause 118	:	Amendment of section 276A. Clause 118 of the Bill seeks to amend section 276A of the Income-tax Act relating to failure to comply with the provisions o....
Clause 119	:	Amendment of section 276B. Clause 119 of the Bill seeks to amend the section 276B of the Income-tax Act relating to failure to pay tax to the credit of....
Clause 120	:	Amendment of section 279. Clause 120 of the Bill seeks to amend section 279 of the Income-tax Act relating to prosecution to be at instance of Princip....
Clause 121	:	Amendment of section 287. Clause 121 of the Bill seeks to amend section 287 of the Income-tax Act relating to publication of information respecting as....
Clause 122	:	Amendment of section 295. Clause 122 of the Bill seeks to amend section 295 of the Income-tax Act relating to power to make rules. It is proposed to a....
Chapter: IV
INDIRECT TAXES
Customs
Clause 123	:	Amendment of section 25. Customs Clause 123 seeks to amend section 25 of the Customs Act by inserting a new proviso in sub-section (4A), so as to exc....
Clause 124	:	Amendment of section 127C. Clause 124 of the Bill seeks to amend section 127C of the Customs Act by inserting a new sub-section (8A) therein to provide....
Customs Tariff
Clause 125	:	Amendment of sections 9, 9A and 9C. Customs Tariff Clause 125 of the Bill seeks to amend sections 9, 9A and 9C of the Customs Tariff Act so as to omit certain w....
Clause 126	:	Amendment of First Schedule. Clause 126 seeks to amend the First Schedule to the Customs Tariff Act, in the manner specified in (a) the Second Schedule s....
Clause 127	:	Amendment of Second Schedule. Clause 127 seeks to amend the Second Schedule to the Customs Tariff Act so as to revise the entries in respect of certain ta....
Central Goods and Service Tax
Clause 128	:	Amendment of section 10. Central Goods and Services Tax Clause 128 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-sec....
Clause 129	:	Amendment of section 16. Clause 129 of the Bill seeks to amend second and third provisos to sub-section (2) of section 16 of the Central Goods and Se....
Clause 130	:	Amendment of section 17. Clause 130 of the Bill seeks to amend Explanation to sub-section (3) of section 17 of the Central Goods and Services Tax Act....
Clause 131	:	Substitution of new section for section 23. Clause 131 of the Bill seeks to substitute, with effect from the 1st day of July, 2017, section 23 of the Central Goods and ....
Clause 132	:	Amendment of section 37. Clause 132 of the Bill seeks to insert a new sub-section (5) in section 37 of the Central Goods and Services Tax Act so as t....
Clause 133	:	Amendment of section 39. Clause 133 of the Bill seeks to insert a new sub-section (11) in section 39 of the Central Goods and Services Tax Act so as ....
Clause 134	:	Amendment of section 44. Clause 134 of the Bill seeks to insert a new sub-section (2) in section 44 of the Central Goods and Services Tax Act so as t....
Clause 135	:	Amendment of section 52. Clause 135 of the Bill seeks to insert a new sub-section (15) in section 52 of the Central Goods and Services Tax Act so as ....
Clause 136	:	Amendment of section 54. Clause 136 of the Bill seeks to amend sub-section (6) of section 54 of the Central Goods and Services Tax Act by removing re....
Clause 137	:	Amendment of section 56. Clause 137 of the Bill seeks to amend section 56 of the Central Goods and Services Tax Act so as to provide by rules the man....
Clause 138	:	Amendment of section 122. Clause 138 of the Bill seeks to insert a new sub-section (1B) in section 122 of the Central Goods and Services Tax Act so as....
Clause 139	:	Amendment of section 132. Clause 139 of the Bill seeks to amend sub-section (1) of section 132 of the Central Goods and Services Tax Act so as to decr....
Clause 140	:	Amendment of section 138. Clause 140 of the Bill seeks to amend first proviso to sub-section (1) of section 138 of the Central Goods and Services Tax ....
Clause 141	:	Insertion of new section 158A. Clause 141 of the Bill seeks to insert a new section 158A in the Central Goods and Services Tax Act so as to provide for the....
Clause 142	:	Retrospective exemption to certain activities and transactions in Schedule III to the Central Goods and Services Tax Act. Clause 142 of the Bill seeks to amend Schedule III of the Central Goods and Services Tax Act to give retrospective applicabi....
Integrated Goods and Services Tax
Clause 143	:	Amendment of section 2. Integrated Goods and Services Tax Clause 143 of the Bill seeks to amend clause (16) of section 2 of the Integrated Goods and....
Clause 144	:	Amendment of section 12. Clause 144 of the Bill seeks to omit the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax A....
Chapter: V
MISCELLANEOUS
Part: I
AMENDMENTS TO THE GOVERNMENT SAVINGS PROMOTION ACT, 1873
Clause 145	:	Commencement of this Part. Miscellaneous Clauses 145 and 146 seek to amend the Government Savings Promotion Act, 1873. It is proposed to substitute sub....
Clause 146	:	Amendment of Act 5 of 1873. Miscellaneous Clauses 145 and 146 seek to amend the Government Savings Promotion Act, 1873. It is proposed to substitute sub....
Part: II
AMENDMENT TO THE INDIAN STAMP ACT, 1899
Clause 147	:	Amendment of Act 2 of 1899. Clauses 147 seek to amend the Indian Stamp Act, 1899. It is proposed to amend the division D of article 47 of Schedule I of ....
Part: III
AMENDMENT TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956
Clause 148	:	Amendment of Act 42 of 1956. Clause 148 of the Bill seeks to amend section 18A of the Securities Contracts (Regulation) Act, 1956 relating to contracts i....
Part: IV
AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956
Clause 149	:	Substitution of new section for section 19. Clause 149 of the Bill seeks to substitute a new section for section 19 of the Central Sales Tax Act so as to declare the Cu....
Clause 150	:	Omission of section 24. Clause 150 of the Bill seeks to omit section 24 of the Central Sales Tax Act in view of the abolition of Authority for Advan....
Clause 151	:	Amendment of section 25. Clause 151 of the Bill seeks to amend section 25 of the Central Sales Tax Act so as to insert a new sub-section (3) therein ....
Part: V
AMENDMENTS TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988
Clause 152	:	Amendment of Act 45 of 1988. Clause 152 of the Bill seeks to amend sections 2 and 46 of the Prohibition of Benami Property Transactions Act, 1988. Clause....
Part: VI
AMENDMENT TO THE FINANCE ACT, 2001
Clause 153	:	Amendment of Seventh Schedule to Act 14 of 2001. Clause 153 seeks to amend the Seventh Schedule to the Finance Act, 2001, in the manner specified in the Sixth Schedule so as....
Part: VII
AMENDMENTS TO THE UNIT TRUST OF INDIA (TRANSFER OF UNDERTAKING AND REPEAL) ACT, 2002
Clause 154	:	Amendment of Act 58 of 2002. Clause 154 seeks to amend the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. Section 8 of the said prov....
SCHEDULES
SCH-01	:	FIRST SCHEDULE
SCH-02	:	SECOND SCHEDULE
SCH-03	:	THIRD SCHEDULE
SCH-04	:	FOURTH SCHEDULE
SCH-05	:	FIFTH SCHEDULE
SCH-06	:	SIXTH SCHEDULE
Statement + PRESIDENT’S RECOMMENDATION
STATEMENT	:	STATEMENT OF OBJECTS AND REASONS - PRESIDENT’S RECOMMENDATION UNDER ARTICLES 117 AND 274 OF THE CONSTITUTION OF INDIA
Notes on clauses
NOTES	:	NOTES ON CLAUSES
MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMO	:	MEMORANDUM REGARDING DELEGATED LEGISLATION