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Home Acts & Rules Finance Act Acts THE FINANCE ACT, 2016 Chapters List

THE FINANCE ACT, 2016

 
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 6.
Section 5 : Amendment of section 9.
Section 6 : Amendment of section 9A.
Section 7 : Amendment of section 10.
Section 8 : Amendment of section 10AA.
Section 9 : Amendment of section 17.
Section 10 : Amendment of section 24.
Section 11 : Substitution of new section for sections 25A, 25AA and 25B.
Section 12 : Amendment of section 28.
Section 13 : Amendment of section 32.
Section 14 : Amendment of section 32AC.
Section 15 : Amendment of section 35.
Section 16 : Insertion of new section 35ABA.
Section 17 : Amendment of section 35AC.
Section 18 : Amendment of section 35AD.
Section 19 : Amendment of section 35CCC.
Section 20 : Amendment of section 35CCD.
Section 21 : Amendment of section 36.
Section 22 : Amendment of section 40.
Section 23 : Amendment of section 43B.
Section 24 : Amendment of section 44AA.
Section 25 : Amendment of section 44AB.
Section 26 : Amendment of section 44AD.
Section 27 : Insertion of new section 44ADA.
Section 28 : Amendment of section 47.
Section 29 : Amendment of section 48.
Section 30 : Amendment of section 49.
Section 31 : Amendment of section 50C.
Section 32 : Insertion of new section 54EE.
Section 33 : Amendment of section 54GB.
Section 34 : Amendment of section 55.
Section 35 : Amendment of section 56.
Section 36 : Amendment of section 80.
Section 37 : Amendment of section 80CCD.
Section 38 : Substitution of new section for section 80EE.
Section 39 : Amendment of section 80GG.
Section 40 : Amendment of section 80-IA.
Section 41 : Amendment of section 80-IAB.
Section 42 : Insertion of new section 80-IAC.
Section 43 : Amendment of section 80-IB.
Section 44 : Insertion of new section 80-IBA.
Section 45 : Substitution of new section for section 80JJAA.
Section 46 : Amendment of section 87A.
Section 47 : Amendment of section 92CA.
Section 48 : Amendment of section 92D.
Section 49 : Amendment of section 111A.
Section 50 : Amendment of section 112.
Section 51 : Insertion of new section 115BA.
Section 52 : Insertion of new section 115 BBDA.
Section 53 : Amendment of section 115BBE.
Section 54 : Insertion of new section 115BBF.
Section 55 : Amendment of section 115JB.
Section 56 : Insertion of new Chapter XII-BC.
Section 57 : Amendment of section 115-O.
Section 58 : Amendment of section 115QA.
Section 59 : Amendment of section 115TA.
Section 60 : Amendment of section 115TC.
Section 61 : Insertion of new section 115TCA.
Section 62 : Insertion of new Chapter XII-EB.
Section 63 : Amendment of section 115UA.
Section 64 : Amendment of section 119.
Section 65 : Amendment of section 124.
Section 66 : Amendment of section 133C.
Section 67 : Amendment of section 139.
Section 68 : Amendment of section 143.
Section 69 : Amendment of section 147.
Section 70 : Substitution of new section for section 153.
Section 71 : Substitution of new section for section 153B.
Section 72 : Amendment of section 192A.
Section 73 : Amendment of section 194BB.
Section 74 : Amendment of section 194C.
Section 75 : Amendment of section 194D.
Section 76 : Amendment of section 194DA.
Section 77 : Amendment of section 194EE.
Section 78 : Amendment of section 194G.
Section 79 : Amendment of section 194H.
Section 80 : Omission of sections 194K and 194L.
Section 81 : Amendment of section 194LA.
Section 82 : Amendment of section 194LBA.
Section 83 : Amendment of section194LBB.
Section 84 : Insertion of new section 194LBC.
Section 85 : Amendment of section 197.
Section 86 : Amendment of section 197A.
Section 87 : Amendment of section 206AA.
Section 88 : Amendment of section 206C.
Section 89 : Amendment of section 211.
Section 90 : Amendment of section 220.
Section 91 : Amendment of section 234C.
Section 92 : Amendment of section 244A.
Section 93 : Amendment of section 249
Section 94 : Amendment of section 252.
Section 95 : Amendment of section 253.
Section 96 : Amendment of section 254.
Section 97 : Amendment of section 255.
Section 98 : Insertion of new section 270A.
Section 99 : Insertion of new section 270AA.
Section 100 : Amendment of section 271.
Section 101 : Amendment of section 271A.
Section 102 : Amendment of section 271AA.
Section 103 : Amendment of section 271AAB.
Section 104 : Insertion of new section 271GB.
Section 105 : Amendment of section 272A.
Section 106 : Amendment of section 273A.
Section 107 : Amendment of section 273AA.
Section 108 : Amendment of section 273B.
Section 109 : Amendment of section 276C.
Section 110 : Amendment of section 279.
Section 111 : Amendment of section 281B.
Section 112 : Amendment of section 282A
Section 113 : Insertion of new section 286.
Section 114 : Amendment of section 288.
Section 115 : Amendment of Fourth Schedule.
Chapter: IV
INDIRECT TAXES

Customs
Section 116 : Customs
Section 117 : Amendment of chapter heading of Chapter III.
Section 118 : Omission of section 9.
Section 119 : Amendment of section 25.
Section 120 : Amendment of section 28.
Section 121 : Amendment of section 47.
Section 122 : Amendment of section 51.
Section 123 : Substitution of new section for section 53.
Section 124 : Substitution of new section for section 57.
Section 125 : Substitution of new sections 58, 58A and 58B for section 58.
Section 126 : Substitution of new section for section 59.
Section 127 : Substitution of new section for section 60.
Section 128 : Substitution of new section for section 61.
Section 129 : Omission of sections 62 and 63.
Section 130 : Substitution of new section for section 64.
Section 131 : Amendment of section 65.
Section 132 : Amendment of section 68.
Section 133 : Amendment of section 69.
Section 134 : Amendment of section 71.
Section 135 : Amendment of section 72.
Section 136 : Amendment of section 73.
Section 137 : Insertion of new section 73A.
Section 138 : Amendment of section 156.
Section 139 : Amendment of notifications issued under section 25 of Act 52 of 1962.
Chapter: IV
Customs Tariff
Section 140 : Omission of section 8C.
Section 141 : Amendment of First Schedule.
Chapter: IV
Excise
Section 142 : Amendment of section 5A.
Section 143 : Amendment of section 11A.
Section 144 : Amendment of section 37B.
Section 145 : Amendment of Third Schedule
Chapter: IV
Excise Tariff
Section 146 : Amendment of First Schedule.
Section 147 : Amendment of Second Schedule.
Chapter: V
SERVICE T AX
Section 148 : Amendment of section 65B.
Section 149 : Amendment of section 66D.
Section 150 : Amendment of section 66E.
Section 151 : Amendment of section 67A.
Section 152 : Amendment of section 73.
Section 153 : Amendment of section 75.
Section 154 : Amendment of section 78A.
Section 155 : Amendment of section 89.
Section 156 : Amendment of section 90.
Section 157 : Amendment of section 91.
Section 158 : Amendment of section 93A
Section 159 : Insertion of new sections 101, 102 and 103.
Section 160 : Amendment of notification issued under section 93A of Finance Act, 1994.
Chapter: VI
KRISHI KALYAN CESS
Section 161 : Krishi Kalyan Cess
Chapter: VII
INFRASTRUCTURE CESS
Section 162 : Infrastructure Cess.
Chapter: VIII
EQUALISATION LEVY
Section 163 : Extent, commencement and application.
Section 164 : Definitions.
Section 165 : Charge of equalisation levy.
Section 166 : Collection and recovery of equalisation levy.
Section 167 : Furnishing of statement.
Section 168 : Processing of statement.
Section 169 : Rectification of mistake.
Section 170 : Interest on delayed payment of equalisation levy.
Section 171 : Penalty for failure to deduct or pay equalisation levy.
Section 172 : Penalty for failure to furnish statement.
Section 173 : Penalty not to be imposed in certain cases.
Section 174 : Appeal to Commissioner of Income-tax (Appeals).
Section 175 : Appeal to Appellate Tribunal.
Section 176 : Punishment for false statement
Section 177 : Institution of prosecution.
Section 178 : Application of certain provisions of Income-tax Act.
Section 179 : Power to make rules.
Section 180 : Power to remove difficulties.
Chapter: IX
THE INCOME DECLARATION SCHEME , 2016
Section 181 : Short title and commencement.
Section 182 : Definitions.
Section 183 : Declaration of undisclosed income.
Section 184 : Charge of tax and surchage.
Section 185 : Penalty.
Section 186 : Manner of declaration.
Section 187 : Time for payment of tax.
Section 188 : Undisclosed income declared not to be included in total income.
Section 189 : Undisclosed income declared not to affect finality of completed assessments.
Section 190 : Undisclosed income declared not to be treated as benami transaction in certain cases.
Section 191 : Tax in respect of voluntarily disclosed income not refundable.
Section 192 : Declaration not admissible in evidence against declarant.
Section 193 : Declaration by misrepresentation of facts to be void.
Section 194 : Exemption from wealth-tax in respect of assets spefified in declaration.
Section 195 : Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act.
Section 196 : Scheme not to apply to certain persons.
Section 197 : Removal of doubts.
Section 198 : Power to remove difficulties.
Section 199 : Power to make rules.
Chapter: IXA
TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA, 2016
Section 199A : Short title and commencement
Section 199B : Definitions
Section 199C : Declaration of undisclosed income.
Section 199D : Charge of tax and surcharge
Section 199E : Penalty.
Section 199F : Deposit of undisclosed income.
Section 199G : Manner of declaration.
Section 199H : Time for payment of tax, penalty, surcharge and deposit.
Section 199I : Undisclosed income declared not to be included in total income.
Section 199J : Undisclosed income declared not to affect finality of completed assessments.
Section 199K : Tax, etc., not refundable
Section 199L : Declaration not admissible in evidence against declarant.
Section 199M : Declaration by misrepresentation of facts to be void.
Section 199N : Applicability of certain provisions of Income-tax Act.
Section 199O : Scheme not to apply to certain persons.
Section 199P : Removal of doubts.
Section 199Q : Power to remove difficulties.
Section 199R : Power to make rules.
Chapter: X
THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
Section 200 : Short title and commencement.
Section 201 : Definitions.
Section 202 : Declaration of tax payable.
Section 203 : Particulars to be funished.
Section 204 : Time and manner of payment.
Section 205 : Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.
Section 206 : No refund of amount paid under scheme.
Section 207 : No other benefit, concession or immunity to declarent.
Section 208 : Scheme not to apply in certain cases.
Section 209 : Power of Central Government to issue directions, etc.
Section 210 : Power to remove difficulties.
Section 211 : Power to make rules.
Chapter: XI
THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
Section 212 : Short title, application and commencement.
Section 213 : Definitions.
Section 214 : Procedure for making declaration.
Section 215 : Scheme not to apply in certain cases.
Section 216 : Immunity from other proceedings under Act.
Section 217 : Consequences of order made under scheme.
Section 218 : Power to make rules.
Chapter: XII
MISCELLANEOUS

PART I - AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934.
Section 219 : Commencement and Amendment of Act 2 of 1934.
Section 220 : Amendment of Preamble.
Section 221 : Amendment of section 2.
Section 222 : Insertion of new Chapter III F.
Section 223 : Amendment of section 58.
Part: XII
PART II - AMENDMENT TO THE CENTRAL SALES TAX ACT, 1956
Section 224 : Amendment of Act 74 of 1956.
Part: XII
PART III - AMENDMENT TO THE OIL INDUSTRY (DEVELOPMENT) ACT, 1974
Section 225 : Amendment of Schedule of Act 47 of 1974.
Part: XII
PART IV - AMENDMENT TO THE SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976
Section 226 : Amendment of Act 13 of 1976.
Part: XII
PART V - AMENDMENT TO THE NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES ACT , 1985
Section 227 : Amendment of Act 61 of 1985.
Part: XII
PART VI - AMENDMENT TO THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999
Section 228 : Commencement of this Part.
Section 229 : Amendment of Act 42 of 1999.
Part: XII
PART VII - AMENDMENT TO THE CENTRAL ROAD FUND ACT, 2000
Section 230 : Amendment of Act 54 of 2000.
Part: XII
PART VIII - AMENDMENT TO THE FINANCE ACT, 2001
Section 231 : Amendment of Act 14 of 2001.
Part: XII
PART IX - AMENDMENT TO THE PREVENTION OF MONEY-LAUNDERING ACT, 2002
Section 232 : Amendment of Act 15 of 2003.
Part: XII
PART X - AMENDMENT TO THE FINANCE (NO. 2) ACT, 2004
Section 233 : Amendment of Act 23 of 2004.
Part: XII
PART XI- AMENDMENT TO THE FINANCE ACT, 2005
Section 234 : Amendment of Act 18 of 2005.
Part: XII
PART XII - AMENDMENT TO THE FINANCE ACT, 2010
Section 235 : Amendment of Act 14 of 2010.
Part: XII
PART XIII - AMENDMENT TO THE FOREIGN CONTRIBUTION (REGULATION ) ACT, 2010
Section 236 : Amendment of section 2 of Act 42 of 2010.
Part: XII
PART XIV - AMENDMENT TO THE FINANCE ACT, 2013
Section 237 : Amendment of Act 17 of 2013.
Part: XII
PART XV- AMENDMENT TO THE FINANCE ACT, 2015
Section 238 : Amendment of Act 20 of 2015.
Part: XII
PART XVI - REPEAL AND AMENDMENT OF CERTAIN ENACTMENTS
Section 239 : Repeal and amendment of certain enactments.
Section 240 : Savings.
Section 241 : Collection and payment of arrears of duties.
Schedules
SCHEDULE 01 : THE FIRST SCHEDULE (See section 2)
SCHEDULE 02 : THE SECOND SCHEDULE (See section 139)
SCHEDULE 03 : THE THIRD SCHEDULE (See section 141(i))
SCHEDULE 04 : THE FOURTH SCHEDULE [See section 141 (ii)]
SCHEDULE 05 : THE FIFTH SCHEDULE [See section 145 (i)]
SCHEDULE 06 : THE SIXTH SCHEDULE [See section 145 (ii)]
SCHEDULE 07 : THE SEVENTH SCHEDULE [See section 146 (i)]
SCHEDULE 08 : THE EIGHTH SCHEDULE [See section 146 (ii)]
SCHEDULE 09 : THE NINTH SCHEDULE (See section 147)
SCHEDULE 10 : THE TENTH SCHEDULE (See section 160)
SCHEDULE 11 : THE ELEVENTH SCHEDULE (See section 162)
SCHEDULE 12 : THE TWELFTH SCHEDULE [See section 231 (i)]
SCHEDULE 13 : THE THIRTEENTH SCHEDULE [See section 231 (ii)]
SCHEDULE 14 : THE FOURTEENTH SCHEDULE (See section 234)
SCHEDULE 15 : THE FIFTEENTH SCHEDULE (See section 239)
 
 
 
 
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