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Table of Contents
Content
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
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