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Table of ContentsContent
Preamble   -             THE FINANCE ACT, 2018
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 to 55  -             Income-tax
Section 3  -             Amendment of section 2
Section 4  -             Amendment of section 9
Section 5  -             Amendment of section 10
Section 6  -             Amendment of section 11
Section 7  -             Amendment of section 16
Section 8  -             Amendment of section 17
Section 9  -             Amendment of section 28
Section 10  -             Amendment of section 36
Section 11  -             Amendment of section 40A
Section 12  -             Amendment of section 43
Section 13  -             Insertion of new section 43AA
Section 14  -             Amendment of section 43CA
Section 15  -             Insertion of new section 43CB
Section 16  -             Amendment of section 44AE
Section 17  -             Amendment of section 47
Section 18  -             Amendment of section 48
Section 19  -             Amendment of section 49
Section 20  -             Amendment of section 50C
Section 21  -             Amendment of section 54EC
Section 22  -             Amendment of section 55
Section 23  -             Amendment of section 56
Section 24  -             Amendment of section 79
Section 25  -             Substitution of new section for section 80AC
Section 26  -             Amendment of section 80D
Section 27  -             Amendment of section 80DDB
Section 28  -             Amendment of section 80-IAC
Section 29  -             Amendment of section 80JJAA
Section 30  -             Insertion of new section 80PA
Section 31  -             Amendment of section 80TTA
Section 32  -             Insertion of new section 80TTB
Section 33  -             Insertion of new section 112A
Section 34  -             Amendment of section 115AD
Section 35  -             Amendment of section 115BA
Section 36  -             Amendment of section 115BBE
Section 37  -             Amendment of section 115JB
Section 38  -             Amendment of section 115JC
Section 39  -             Amendment of section 115JF
Section 40  -             Amendment of section 115-O
Section 41  -             Omission of Explanation occurring after section 115Q
Section 42  -             Amendment of section 115R
Section 43  -             Amendment of section 115T
Section 44  -             Amendment of section 139A
Section 45  -             Amendment of section 140
Section 46  -             Amendment of section 143
Section 47  -             Substitution of new sections 145A and 145B for section 145A
Section 48  -             Amendment of section 193
Section 49  -             Amendment of section 194A
Section 50  -             Amendment of section 245-O
Section 51  -             Amendment of section 245Q
Section 52  -             Amendment of section 253
Section 53  -             Amendment of section 271FA
Section 54  -             Amendment of section 276CC
Section 55  -             Amendment of section 286
Chapter IV  -             INDIRECT TAXES
Section 56 to 101  -             Customs
Section 57  -             Amendment of section 1
Section 58  -             Amendment of section 2
Section 59  -             Amendment of section 11
Section 60  -             Amendment of section 17
Section 61  -             Amendment of section 18
Section 62  -             Insertion of new sections 25A and 25B
Section 63  -             Amendment of section 28
Section 64  -             Amendment of section 28E
Section 65  -             Insertion of new section 28EA
Section 66  -             Amendment of section 28F
Section 67  -             Amendment of section 28H
Section 68  -             Amendment of section 28-I
Section 69  -             Amendment of section 28K
Section 70  -             Insertion of new section 28KA
Section 71  -             Amendment of section 28L
Section 72  -             Substitution of new section for section 28M
Section 73  -             Amendment of section 30
Section 74  -             Amendment of section 41
Section 75  -             Amendment of section 45
Section 76  -             Amendment of section 46
Section 77  -             Amendment of section 47
Section 78  -             Amendment of section 50
Section 79  -             Amendment of section 51
Section 80  -             Insertion of new Chapter VIIA
Section 81  -             Amendment of section 54
Section 82  -             Amendment of section 60
Section 83  -             Amendment of section 68
Section 84  -             Amendment of section 69
Section 85  -             Amendment of section 74
Section 86  -             Amendment of section 75
Section 87  -             Amendment of Chapter heading
Section 88  -             Amendment of section 83
Section 89  -             Amendment of section 84
Section 90  -             Insertion of new Chapter XIIA
Section 91  -             Insertion of new section 109A
Section 92  -             Amendment of section 110
Section 93  -             Amendment of section 122
Section 94  -             Amendment of section 124
Section 95  -             Amendment of section 125
Section 96  -             Amendment of section 128A
Section 97  -             Insertion of new section 143AA
Section 98  -             Insertion of new section 151B
Section 99  -             Substitution of new section for section 153
Section 100  -             Amendment of section 157
Section 102 to 104  -             Customs Tariff
Section 102  -             Amendment of Customs Tariff Act, 1975
Section 103  -             Amendment of First Schedule
Section 104  -             Amendment of Second Schedule
Section 105 to 107  -             Service tax
Chapter V  -             REPEAL AND SAVINGS OF CERTAIN ENACTMENTS
Section 108  -             Repeal and savings of certain enactments
Section 109  -             Collection and payment of arrears of duties
Chapter VI  -             SOCIAL WELFARE SURCHARGE
Section 110  -             Social Welfare Surcharge on imported goods
Chapter VII  -             ROAD AND INFRASTRUCTURE CESS
Section 111  -             Road and Infrastructure Cess on imported goods
Section 112  -             Road and Infrastructure Cess on excisable goods
Chapter VIII  -             MISCELLANEOUS
Part I  -             AMENDMENTS TO THE GOVERNMENT SAVINGS BANKS ACT, 1873
Section 113  -             Commencement of this Part
Section 114  -             Substitution of long title to Act 5 of 1873
Section 115  -             Amendment of short title
Section 117  -             Omission of section 2
Section 118  -             Substitution of new sections 3, 3A and 3B for section 3
Section 119  -             Amendment of section 4
Section 120  -             Amendment of section 4A
Section 121  -             Amendment of section 5
Section 122  -             Amendment of section 6
Section 123  -             Amendment of section 7
Section 124  -             Insertion of new section 7A
Section 125  -             Amendment of section 8
Section 126  -             Amendment of section 10
Section 127  -             Amendment of section 12
Section 128  -             Insertion of new section 12A
Section 129  -             Omission of heading
Section 130  -             Omission of section 13
Section 131  -             Amendment of section 14
Section 132  -             Insertion of new section 14A
Section 133  -             Amendment of section 15
Section 134  -             Insertion of new section and Schedule
Part II  -             AMENDMENT TO THE RESERVE BANK OF INDIA A CT, 1934
Section 135  -             Amendment of section 17 of Act 2 of 1934
Section 136  -             Commencement of this Part
Section 137  -             Amendment of section 1A
Section 138  -             Amendment of section 2
Section 139  -             Amendment of section 3A
Section 140  -             Amendment of section 3 of Act 20 of 1953
Section 141  -             Commencement of this Part
Section 142  -             Amendment of section 3
Section 143  -             Amendment of section 4
Section 144  -             Amendment of section 8A
Section 145  -             Amendment of section 8AC
Section 146  -             Commencement of this Part
Section 147  -             Amendment of section 12A
Section 148  -             Amendment of section 23
Section 149  -             Amendment of section 23A
Section 150  -             Amendment of section 23E
Section 151  -             Amendment of section 23G
Section 152  -             Insertion of new section 23GA
Section 153  -             Amendment of section 23-I
Section 154  -             Amendment of section 23J
Section 155  -             Amendment of section 23JA
Section 156  -             Amendment of section 23JB
Section 157  -             Insertion of new section 23JC
Section 158  -             Amendment of section 23M
Section 159  -             Amendment of section 24
Part VII  -             AMENDMENT TO THE CENTRAL BOARDS OF REVENUE ACT, 1963
Section 160  -             Amendment of Act 54 of 1963
Section 161  -             Amendment of section 3 of Act 43 of 1982
Part IX  -             AMENDMENTS TO THE NATIONAL HOUSING BANK ACT, 1987
Section 162  -             Commencement of this Part
Section 163  -             Amendment of section 3
Section 164  -             Amendment of section 4
Section 165  -             Amendment of section 5
Section 166  -             Amendment of section 6
Section 167  -             Amendment of section 7
Section 168  -             Amendment of section 16
Section 169  -             Amendment of section 29A
Section 170  -             Amendment of section 33
Section 171  -             Amendment of section 33B
Section 172  -             Amendment of section 37
Section 173  -             Amendment of section 39
Section 174  -             Amendment of section 40
Section 175  -             Amendment of section 43
Section 176  -             Amendment of section 45A
Section 177  -             Amendment of section 55
Section 178  -             Commencement of this Part
Section 179  -             Amendment of section 11
Section 180  -             Amendment of section 11B
Section 181  -             Amendment of section 15A
Section 182  -             Insertion of new sections 15EA and 15EB
Section 183  -             Amendment of section 15F
Section 184  -             Amendment of section 15-I
Section 185  -             Amendment of section 15J
Section 186  -             Amendment of section 15JB
Section 187  -             Amendment of section 24
Section 188  -             Amendment of section 27
Section 189  -             Amendment of section 28A
Section 190  -             Insertion of new section 28B
Part XI  -             AMENDMENTS TO THE DEPOSITORIES ACT, 1996
Section 191  -             Commencement of this Part
Section 192  -             Amendment of section 19
Section 193  -             Amendment of section 19A
Section 194  -             Insertion of new section 19FA
Section 195  -             Amendment of section 19H
Section 196  -             Amendment of section 19-I
Section 197  -             Amendment of section 19-IA
Section 198  -             Amendment of section 19-IB
Section 199  -             Insertion of new section 19-IC
Section 200  -             Amendment of Chapter V
Section 201  -             Amendment of section 20
Section 202  -             Amendment of section 21
Section 203  -             Omission of heading
Part XII  -             AMENDMENT TO THE VICE-PRESIDENT'S PENSION ACT, 1997
Section 204  -             Amendment of section 2 of Act 30 of 1997
Part XIII  -             AMENDMENT TO THE CENTRAL ROAD FUND ACT, 2000
Section 205  -             Commencement of this Part
Section 206  -             Amendment of Act 54 of 2000
Part XIV  -             AMENDMENTS TO THE PREVENTION OF MONEY-LAUNDERING ACT, 2002
Section 207  -             Commencement of this Part
Section 208  -             Amendments of Act 15 of 2003
Section 209  -             Commencement of this Part
Section 210  -             Amendment of long title
Section 211  -             Amendment of section 2
Section 212  -             Amendment of section 3
Section 213  -             Amendment of section 4
Section 214  -             Amendment of section 5
Section 215  -             Amendment of section 7
Section 216  -             Amendment of section 8
Part XVI  -             AMENDMENT TO THE FINANCE (NO. 2) ACT, 2004
Section 217  -             Amendment of Act 23 of 2004
Part XVII  -             AMENDMENTS TO THE FINANCE ACT, 2013
Section 218  -             Amendment of Act 17 of 2013
Section 219  -             Amendment of Act 22 of 2015
Part XIX  -             AMENDMENT TO THE FINANCE ACT, 2016
Section 220  -             Amendment of Act 28 of 2016
Part XX  -             AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 221  -             Amendment of section 2 of Act 12 of 2017
Schedule I  -             THE FIRST SCHEDULE
Schedule II  -             THE SECOND SCHEDULE
Schedule III  -             THE THIRD SCHEDULE
Schedule IV  -             THE FOURTH SCHEDULE
Schedule V  -             THE FIFTH SCHEDULE
Schedule VI  -             THE SIXTH SCHEDULE
Statement of Objects and Reasons   -             Finance Bill, 2018
 
 
 
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