Title Year Number Subject
 
 
 
Table of ContentsContent
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 134 to 135  -             Integrated Goods and Services Tax
Section 134  -             Amendment of section 25
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 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 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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