FINANCE ACT, 2002

Chapter: I
Preliminary
Section 1	:	Short title and commencement
Chapter: II
Rates Of Income-Tax
Section 2	:	Income-tax
Chapter: III
DIRECT TAXES
Section 3	:	Amendment of Section 2
Section 4	:	Amendment of section 10
Section 5	:	Amendment of section 10A
Section 6	:	Amendment of section 10B
Section 7	:	Amendment of section 11
Section 8	:	Amendment of section 12
Section 9	:	Amendment of Section 12A
Section 10	:	Amendment of section 14A
Section 11	:	Amendment of section 17
Section 12	:	Amendment of section 24
Section 13	:	Amendment of section 28
Section 14	:	Amendment of section 32
Section 15	:	Amendment of section 33AC
Section 16	:	Amendment of section 35AC
Section 17	:	Amendment of section 35CCB
Section 18	:	Amendment of section 35DDA
Section 19	:	Amendment of section 36
Section 20	:	Amendment of section 40
Section 21	:	Substitution of new section for section 43A
Section 22	:	Amendment of section 44AE
Section 23	:	Amendment of section 47
Section 24	:	Insertion of new section 50C
Section 25	:	Amendment of section 54EC
Section 26	:	Amendment of section 55
Section 27	:	Substitution of new section for section 70
Section 28	:	Amendment of section 72A
Section 29	:	Amendment of section 74
Section 30	:	Amendment of section 80G
Section 31	:	Amendment of section 80GGA
Section 32	:	Amendment of section 80HHD
Section 33	:	Amendment of section 80-IA
Section 34	:	Amendment of section 80-IB
Section 35	:	Amendment of section 80L
Section 36	:	Insertion of new section 80M
Section 37	:	Amendment of section 88
Section 38	:	Substitution of new section for section 89
Section 39	:	Substitution of new section for section 92
Section 40	:	Amendment of section 92A
Section 41	:	Amendment of section 92C
Section 42	:	Insertion of new section 92CA
Section 43	:	Amendment of section 92F
Section 44	:	Amendment of section 113
Section 45	:	Amendment of section 115A
Section 46	:	Amendment of section 115AC
Section 47	:	Amendment of section 115ACA
Section 48	:	Amendment of section 115AD
Section 49	:	Insertion of new section 115BBB
Section 50	:	Amendment of section 115JA
Section 51	:	Amendment of section 115JA
Section 52	:	Amendment of section 115JB
Section 53	:	Substitution of new section for section 115-O
Section 54	:	Amendment of section 115R
Section 55	:	Amendment of section 119
Section 56	:	Amendment of section 132
Section 57	:	Substitution of new section for section 132B
Section 58	:	Amendment of section 133A
Section 59	:	Amendment of section 139
Section 60	:	Amendment of section 143
Section 61	:	Amendment of section 153
Section 62	:	Amendment of section 155
Section 63	:	Insertion of new section 158A
Section 64	:	Amendment of section 158B
Section 65	:	Amendment of section 158BB
Section 66	:	Amendment of section 158BC
Section 67	:	Amendment of section 158BD
Section 68	:	Amendment of section 158BE
Section 69	:	Insertion of new section 174A
Section 70	:	Amendment of section 190
Section 71	:	Amendment of section 192
Section 72	:	Amendment of section 193
Section 73	:	Amendment of section 194
Section 74	:	Amendment of section 194A
Section 75	:	Amendment of section 194C
Section 76	:	Amendment of section 194H
Section 77	:	Amendment of section 194-I
Section 78	:	Amendment of section 194J
Section 79	:	Substitution of new section for section 194K
Section 80	:	Amendment of section 195
Section 81	:	Amendment of section 195A
Section 82	:	Amendment of section 196A
Section 83	:	Amendment of section 196C
Section 84	:	Amendment of section 196D
Section 85	:	Amendment of section 197A
Section 86	:	Amendment of section 198
Section 87	:	Amendment of section 199
Section 88	:	Amendment of section 200
Section 89	:	Amendment of section 201
Section 90	:	Amendment of section 203
Section 91	:	Insertion of new section 206CA
Section 92	:	Amendment of section 210
Section 93	:	Amendment of section 244A
Section 94	:	Amendment of section 245C
Section 95	:	Amendment of section 245D
Section 96	:	Omission of section 245HA
Section 97	:	Amendment of section 252
Section 98	:	Amendment of section 253
Section 99	:	Substitution of new section for section 269T
Section 100	:	Insertion of new section 269UP
Section 101	:	Amendment of section 271
Section 102	:	Substitution of new section for section 271F
Section 103	:	Amendment of section 272A
Section 104	:	Insertion of new section 272B
Section 105	:	Insertion of new section 272BBB
Section 106	:	Amendment of section 273B
Section 107	:	Insertion of new section 275B
Section 108	:	Amendment of section 279
Section 109	:	Amendment of second Schedule
Section 110	:	Amendment of section 18
Section 111	:	Amendment of section 18C
Section 112	:	Amendment of section 22D
Section 113	:	Omission of section 22HA
Section 114	:	Amendment of section 34A
Section 115	:	Amendment of section 3
Section 116	:	Amendment of section 5
Chapter: IV
INDIRECT TAXES
Section 117	:	Amendment of section 4
Section 118	:	Amendment of section 14
Section 119	:	Amendment of section 25
Section 120	:	Amendment of section 28AA
Section 121	:	Amendment of section 28AB
Section 122	:	Amendment of section 28-I
Section 123	:	Amendment of section 47
Section 124	:	Amendment of section 61
Section 125	:	Amendment of section 75
Section 126	:	Insertion of new Chapter XA
Section 127	:	Amendment of section 129B
Section 128	:	Amendment of section 129D
Section 129	:	Insertion of new section 9C
Section 130	:	Refund of additional duty of customs in certain cases
Section 131	:	Amendment of First Schedule
Section 132	:	Amendment of section 2
Section 133	:	Amendment of section 3
Section 134	:	Amendment of section 5A
Section 135	:	Amendment of section 11AA
Section 136	:	Amendment of section 11AB
Section 137	:	Omission of sections 16 and 17
Section 138	:	Amendment of section 23D
Section 139	:	Omission of Chapter IV
Section 140	:	Amendment of section 35C
Section 141	:	Amendment of section 35E
Section 142	:	Amendment of notification issued under section 5A of the Central Excise Act
Section 143	:	Amendment of Central Excise Rules, 2002 and validation of action taken thereunder
Section 144	:	Amendment of notification issued under rule 57 AK of the Central Excise Rules, 1944
Section 145	:	Amendment of Act
Section 146	:	Amendment of Act 58 of 1957
Section 147	:	Special additional excise duty
Chapter: V
SERVICE TAX
Section 148	:	Modification of Act
Section 149	:	Amendment of Act 32 of 1994
Chapter: VI
Central Sales Tax
Section 150	:	Amendment of section 2
Section 151	:	Amendment of section 6A
Section 152	:	Amendment of section 8
Section 153	:	Amendment of section 10
Section 154	:	Amendment of section 13
Section 155	:	Amendment of section 15
Chapter: VII
Miscellaneous
Section 156	:	Amendment of Act
Section 157	:	Omission of section 43A
Section 158	:	Omission of Section 35A of Act
Section 159	:	Omission of Section 22A of Act 47 of 1974
Section 160	:	Amendment of the Schedule to Act 47 of 1974
Section 161	:	Amendment of notification issued under sub-section (4) of section 15 of the Oil Industry (Development) Act read with section 5A of the Central Excise Act
Section 162	:	Omission of section 44 of Act 37 of 1987
Section 163	:	Omission of section 22 of Act 25 of 1990
SCHEDULE
SCH 01	:	FIRST SCHEDULE
SCH 02	:	SECOND SCHEDULE
SCH 03	:	THIRD SCHEDULE
SCH 04	:	FOURTH SCHEDULE
SCH 05	:	FIFTH SCHEDULE
SCH 06	:	SIXTH SCHEDULE
SCH 07	:	SEVENTH SCHEDULE
SCH 08	:	EIGHTH SCHEDULE
SCH 09	:	NINTH SCHEDULE
Memorandum to Finance Bill, 2002
Memo	:	Memorandums