Preamble   -             FINANCE ACT, 2020

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 106  -             Income-tax

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 10A

Section 9  -             Amendment of section 11

Section 10  -             Amendment of section 12A

Section 11  -             Amendment of section 12AA

Section 12  -             Insertion of new section 12AB

Section 13  -             Amendment of section 17

Section 14  -             Amendment of section 32AB

Section 15  -             Amendment of section 33AB

Section 16  -             Amendment of section 33ABA

Section 17  -             Amendment of section 35

Section 18  -             Amendment of section 35AD

Section 19  -             Amendment of section 35D

Section 20  -             Amendment of section 35E

Section 21  -             Amendment of section 43

Section 22  -             Amendment of section 43CA

Section 23  -             Amendment of section 44AB

Section 24  -             Amendment of section 44DA

Section 25  -             Amendment of section 49

Section 26  -             Amendment of section 50B

Section 27  -             Amendment of section 50C

Section 28  -             Amendment of section 55

Section 29  -             Amendment of section 56

Section 30  -             Amendment of section 57

Section 31  -             Substitution of new section for section 72AA

Section 32  -             Amendment of section 80EEA

Section 33  -             Amendment of section 80G

Section 34  -             Amendment of section 80GGA

Section 35  -             Amendment of section 80-IA

Section 36  -             Amendment of section 80-IAC

Section 37  -             Amendment of section 80-IB

Section 38  -             Amendment of section 80-IBA

Section 39  -             Amendment of section 80JJAA

Section 40  -             Insertion of new section 80M

Section 41  -             Amendment of section 90

Section 42  -             Amendment of section 90A

Section 43  -             Amendment of section 92CB

Section 44  -             Amendment of section 92CC

Section 45  -             Amendment of section 92F

Section 46  -             Amendment of section 94B

Section 47  -             Amendment of section 115A

Section 48  -             Amendment of section 115AC

Section 49  -             Amendment of section 115ACA

Section 50  -             Amendment of section 115AD

Section 51  -             Amendment of section 115BAA

Section 52  -             Amendment of section 115BAB

Section 53  -             Insertion of new sections 115BAC and 115BAD

Section 54  -             Amendment of section 115BBDA

Section 55  -             Amendment of section 115C

Section 56  -             Amendment of section 115JB

Section 57  -             Amendment of section 115JC

Section 58  -             Amendment of section 115JD

Section 59  -             Amendment of section 115-O

Section 60  -             Amendment of section 115R

Section 61  -             Amendment of section 115TD

Section 62  -             Amendment of section 115UA

Section 63  -             Amendment of section 115VW

Section 64  -             Insertion of new section 119A

Section 65  -             Amendment of section 133A

Section 66  -             Amendment of section 139

Section 67  -             Amendment of section 140

Section 68  -             Amendment of section 140A

Section 69  -             Amendment of section 143

Section 70  -             Amendment of section 144C

Section 71  -             Amendment of section 156

Section 72  -             Amendment of section 191

Section 73  -             Amendment of section 192

Section 74  -             Amendment of section 194

Section 75  -             Amendment of section 194A

Section 76  -             Amendment of section 194C

Section 77  -             Amendment of section 194H

Section 78  -             Amendment of section 194-I

Section 79  -             Amendment of section 194J

Section 80  -             Insertion of new section 194K

Section 81  -             Amendment of section 194LBA

Section 82  -             Amendment of section 194LC

Section 83  -             Amendment of section 194LD

Section 84  -             Substitution of new section for section 194N

Section 85  -             Insertion of new section 194-O

Section 86  -             Amendment of section 195

Section 87  -             Amendment of section 196A

Section 88  -             Amendment of section 196C

Section 89  -             Amendment of section 196D

Section 90  -             Amendment of section 197

Section 91  -             Amendment of section 197A

Section 92  -             Omission of section 203AA

Section 93  -             Amendment of section 204

Section 94  -             Amendment of section 206AA

Section 95  -             Amendment of section 206C

Section 96  -             Insertion of new section 234G

Section 97  -             Amendment of section 250

Section 98  -             Amendment of section 253

Section 99  -             Amendment of section 254

Section 100  -             Insertion of new section 271AAD

Section 101  -             Insertion of new section 271K

Section 102  -             Amendment of section 274

Section 103  -             Insertion of new section 285BB

Section 104  -             Amendment of section 288

Section 105  -             Amendment of section 295

Section 106  -             Amendment of First Schedule

Chapter IV  -             INDIRECT TAXES

Section 107 to 115  -             Customs

Section 107  -             Amendment of section 11

Section 108  -             Amendment of section 28

Section 109  -             Amendment of section 28AAA

Section 110  -             Insertion of new Chapter VAA

Section 111  -             Amendment of heading of Chapter VIIA

Section 112  -             Insertion of new section 51B

Section 113  -             Amendment of section 111

Section 114  -             Amendment of section 156

Section 115  -             Amendment of section 157

Section 116 to 117  -             Customs Tariff

Section 116  -             Substitution of new section for section 8B

Section 117  -             Amendment of First Schedule

Section 118 to 133  -             Central Goods and Services Tax

Section 118  -             Amendment of section 2

Section 119  -             Amendment of section 10

Section 120  -             Amendment of section 16

Section 121  -             Amendment of section 29

Section 122  -             Amendment of Section 30

Section 123  -             Amendment of Section 31

Section 124  -             Amendment of Section 51

Section 125  -             Amendment of section 109

Section 126  -             Amendment of Section 122

Section 127  -             Amendment of Section 132

Section 128  -             Amendment of Section 140

Section 129  -             Amendment of Section 168

Section 130  -             Amendment of Section 172

Section 131  -             Amendment to Schedule II

Section 132  -             Restrospective exemption from, or levy or collection of, central tax in certain cases

Section 133  -             Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act

Section 134 to 135  -             Integrated Goods and Services Tax

Section 134  -             Amendment of section 25

Section 135  -             Retrospective exemption from, or levy or collection of, integrated tax in certain cases

Section 136 to 139  -             Union Territory Goods and Services Tax

Section 136  -             Amendment of section 1

Section 137  -             Amendment of section 2

Section 138  -             Amendment of section 26

Section 139  -             Retrospective exemption from, or levy or collection of, Union territory tax in certain cases

Section 140 to 140  -             Goods and Services Tax (Compensation to States)

Section 140  -             Amendment of section 14

Chapter V  -             HEALTH CESS

Section 141  -             Health Cess on imported medical devices

Chapter VI  -             MISCELLANEOUS

Section 142  -             Commencement of this Part

Section 143  -             Amendment of section 9A

Section 144  -             Insertion of new section 73B

Section 145  -             Amendment of Act 45 of 1988

Section 146  -             Substitution of new Schedule for Seventh Schedule to Act 14 of 2001

Section 147  -             Amendment of Eighth Schedule to Act 20 of 2002

Section 148  -             Amendment of section 116

Section 149  -             Amendment of section 117

Section 150  -             Amendment of section 118

Section 151  -             Amendment of sections 119, 120 and 132A

Section 152  -             Commencement of this Part

Section 153  -             Amendment of Act 28 of 2016

Section 154  -             Amendment of Sixth Schedule to Act 13 of 2018

Schedule I  -             FIRST SCHEDULE

Schedule II  -             SECOND SCHEDULE

Schedule III  -             THIRD SCHEDULE

Schedule IV  -             FOURTH SCHEDULE

Schedule V  -             FIFTH SCHEDULE

Statement of Objects and Reasons   -             FINANCE ACT, 2020