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Table of ContentsContent
Preamble   -             FINANCE (NO. 2) ACT, 2019
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 69  -             INCOME-TAX
Section 3  -             Amendment of section 2
Section 4  -             Amendment of section 9
Section 5  -             Amendment of section 9A
Section 6  -             Amendment of section 10
Section 7  -             Amendment of section 12AA
Section 8  -             Amendment of section 13A
Section 9  -             Amendment of section 35AD
Section 10  -             Amendment of section 40
Section 11  -             Amendment of section 40A
Section 12  -             Amendment of section 43
Section 13  -             Amendment of section 43B
Section 14  -             Amendment of section 43CA
Section 15  -             Amendment of section 43D
Section 16  -             Amendment of section 44AD
Section 17  -             Amendment of section 47
Section 18  -             Amendment of section 50C
Section 19  -             Amendment of section 50CA
Section 20  -             Amendment of section 54GB
Section 21  -             Amendment of section 56
Section 22  -             Substitution of section 79
Section 23  -             Amendment of section 80C
Section 24  -             Amendment of section 80CCD
Section 25  -             Insertion of new sections 80EEA and 80EEB
Section 26  -             Amendment of section 80-IBA
Section 27  -             Amendment of section 80JJAA
Section 28  -             Amendment of section 80LA
Section 29  -             Amendment of section 92CD
Section 30  -             Amendment of section 92CE
Section 31  -             Substitution of section 92D
Section 32  -             Amendment of section 111A
Section 33  -             Amendment of section 115A
Section 34  -             Amendment of section 115JB
Section 35  -             Amendment of section 115-O
Section 36  -             Amendment of section 115QA
Section 37  -             Amendment of section 115R
Section 38  -             Amendment of section 115UB
Section 39  -             Amendment of section 139
Section 40  -             Amendment of section 139A
Section 41  -             Amendment of section 139AA
Section 42  -             Amendment of section 140A
Section 43  -             Amendment of section 143
Section 44  -             Amendment of section 194DA
Section 45  -             Amendment of section 194-IA
Section 46  -             Insertion of new sections 194M and 194N
Section 47  -             Amendment of section 195
Section 48  -             Amendment of section 197
Section 49  -             Amendment of section 198
Section 50  -             Amendment of section 201
Section 51  -             Substitution of section 206A
Section 52  -             Amendment of section 228A
Section 53  -             Amendment of section 234A
Section 54  -             Amendment of section 234B
Section 55  -             Amendment of section 234C
Section 56  -             Amendment of section 239
Section 57  -             Amendment of section 246A
Section 58  -             Amendment of section 269SS
Section 59  -             Amendment of section 269ST
Section 60  -             Insertion of new section 269SU
Section 61  -             Amendment of section 269T
Section 62  -             Amendment of section 270A
Section 63  -             Insertion of new section 271DB
Section 64  -             Amendment of section 271FAA
Section 65  -             Amendment of section 272B
Section 66  -             Amendment of section 276CC
Section 67  -             Amendment of section 285BA
Section 68  -             Amendment of section 286
Section 69  -             Amendment of rule 68B of Second Schedule
Chapter IV  -             INDIRECT TAXES
Section 70 to 85  -             CUSTOMS
Section 70  -             Amendment of section 41
Section 71  -             Insertion of New Chapter XIIB
Section 72  -             Amendment of section 103
Section 73  -             Amendment of section 104
Section 74  -             Amendment of section 110
Section 75  -             Amendment of section 110A
Section 76  -             Insertion of new section 114AB
Section 77  -             Amendment of section 117
Section 78  -             Amendment of section 125
Section 79  -             Amendment of section 135
Section 80  -             Amendment of section 149
Section 81  -             Amendment of section 157
Section 82  -             Amendment of section 158
Section 86 to 90  -             CUSTOMS TARIFF
Section 86  -             Amendment of section 9
Section 87  -             Amendment of section 9C
Section 88  -             Amendment of First Schedule
Section 91 to 91  -             CENTRAL EXCISE
Section 91  -             Amendment of Fourth Schedule
Section 92 to 113  -             CENTRAL GOODS AND SERVICES TAX
Section 92  -             Amendment of section 2
Section 93  -             Amendment of section 10
Section 94  -             Amendment of section 22
Section 95  -             Amendment of section 25
Section 96  -             Insertion of new section 31A
Section 97  -             Amendment of section 39
Section 98  -             Amendment of section 44
Section 99  -             Amendment of section 49
Section 100  -             Amendment of section 50
Section 101  -             Amendment of section 52
Section 102  -             Insertion of new section 53A
Section 103  -             Amendment of section 54
Section 104  -             Amendment of section 95
Section 105  -             Insertion of new sections 101A, 101B and 101C
Section 106  -             Amendment of section 102
Section 107  -             Amendment of section 103
Section 108  -             Amendment of section 104
Section 109  -             Amendment of section 105
Section 110  -             Amendment of section 106
Section 111  -             Amendment of section 168
Section 112  -             Amendment of section 171
Section 114 to 115  -             INTEGRATED GOODS AND SERVICES TAX
Section 114  -             Insertion of new section 17A
Section 116 to 116  -             UNION TERRITORY GOODS AND SERVICES TAX
Section 117 to 119  -             SERVICE TAX
Chapter V  -             SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019
Section 120  -             Short title and commencement
Section 121  -             Definitions
Section 122  -             Application of Scheme to indirect tax enactments
Section 123  -             Tax dues
Section 124  -             Relief available under Scheme
Section 125  -             Declaration under Scheme
Section 126  -             Verification of declaration by designated committee
Section 127  -             Issue of statement by designated committee
Section 128  -             Rectification of errors
Section 130  -             Restrictions of Scheme
Section 131  -             Removal of doubts
Section 132  -             Power to make rules
Section 133  -             Power to issue orders, instructions, etc
Section 134  -             Removal of difficulties
Section 135  -             Protection to officers
Chapter VI  -             MISCELLANEOUS
Part I  -             AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934
Section 136  -             Commencement of this Part
Section 137  -             Amendment of section 45-IA
Section 138  -             Insertion of new sections 45-ID and 45-IE
Section 139  -             Insertion of new section 45MAA
Section 140  -             Insertion of new section 45MBA
Section 141  -             Insertion of new section 45NAA
Section 142  -             Amendment of section 58B
Section 143  -             Amendment of section 58G
Part II  -             AMENDMENT TO THE INSURANCE ACT, 1938
Section 144  -             Amendment of Act 4 of 1938
Part III  -             AMENDMENT TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956
Section 145  -             Commencement of this Part
Section 146  -             Amendment of Act 42 of 1956
Section 147  -             Commencement of this Part
Section 148  -             Amendment of Act 5 of 1970
Section 149  -             Amendment of Act 57 of 1972
Section 150  -             Commencement of this Part
Section 151  -             Amendment of Act 40 of 1980
Part VII  -             AMENDMENTS TO THE NATIONAL HOUSING BANK ACT, 1987
Section 152  -             Commencement of this Part
Section 153  -             Substitution of heading of Chapter V
Section 154  -             Amendment of section 29A
Section 155  -             Amendment of section 29B
Section 156  -             Amendment of section 29C
Section 157  -             Substitution of section 30
Section 158  -             Substitution of section 30A
Section 159  -             Substitution of section 31
Section 160  -             Substitution of section 32
Section 161  -             Amendment of section 33
Section 162  -             Substitution of section 33A
Section 163  -             Amendment of section 33B
Section 164  -             Amendment of section 34
Section 165  -             Amendment of section 35
Section 166  -             Amendment of section 35A
Section 167  -             Substitution of section 35B
Section 168  -             Amendment of section 44
Section 169  -             Amendment of section 46
Section 170  -             Amendment of section 49
Section 171  -             Amendment of section 51
Section 172  -             Substitution of section 52A
Section 173  -             Amendment of section 23
Section 174  -             Amendment of section 24
Section 175  -             Amendment of section 26
Section 176  -             Amendment of section 30
Section 177  -             Amendment of section 46
Section 178  -             Amendment of section 47
Section 179  -             Insertion of new sections 54A and 54B
Section 180  -             Amendment of section 55
Section 181  -             Commencement of this Part
Section 182  -             Amendment of section 14
Section 183  -             Amendment of section 15C
Section 184  -             Amendment of section 15F
Section 185  -             Insertion of new section 15HAA
Section 186  -             Amendment of section 10
Section 187  -             Amendment of section 11
Section 188  -             Amendment of section 12
Part XI  -             AMENDMENT TO THE FINANCE ACT, 2002
Section 189  -             Amendment of Act 20 of 2002
Section 190  -             Amendment of Act 58 of 200
Part XIII  -             AMENDMENTS TO THE PREVENTION OF MONEY-LAUNDERING ACT, 2002
Section 191  -             Commencement of this Part
Section 192  -             Amendment of section 2
Section 193  -             Amendment of section 3
Section 194  -             Amendment of section 12A
Section 195  -             Insertion of new section 12AA
Section 196  -             Amendment of section 15
Section 197  -             Amendment of section 17
Section 198  -             Amendment of section 18
Section 199  -             Amendment of section 44
Section 200  -             Amendment of Section 45
Section 201  -             Insertion of new section 72A
Section 202  -             Amendment of section 73
Part XIV  -             AMENDMENT TO THE FINANCE (NO. 2) ACT, 2004
Section 203  -             Amendment of Act 23 of 2004
Part XV  -             AMENDMENT TO THE PAYMENT AND SETTLEMENT SYSTEMS ACT, 2007
Section 204  -             Amendment of Act 51 of 2007
Section 205  -             Amendment of section 2
Section 206  -             Amendment of section 10
Section 207  -             Amendment of section 17
Section 208  -             Amendment of section 84
Part XVII  -             AMENDMENT TO THE FINANCE ACT, 2016
Section 209  -             Amendment of section 187
Section 210  -             Amendment of section 191
Part XVIII  -             AMENDMENT TO THE FINANCE ACT, 2018
Section 211  -             Amendment of Act 13 of 2018
Section 212  -             Repeal
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
Statement of Objects and Reasons   -             FINANCE (NO. 2) ACT, 2019
 
 
 
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