Preamble   -             FINANCE ACT, 2021

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 88  -             Income-tax

Section 3  -             Amendment of section 2

Section 4  -             Amendment of section 9A

Section 5  -             Insertion of new section 9B

Section 6  -             Amendment of section 10

Section 7  -             Amendment of section 11

Section 8  -             Amendment of section 32

Section 9  -             Amendment of section 36

Section 10  -             Amendment of section 43

Section 11  -             Amendment of section 43B

Section 12  -             Amendment of section 43CA

Section 13  -             Amendment of section 44AB

Section 14  -             Amendment of section 44ADA

Section 15  -             Amendment of section 44DB

Section 16  -             Amendment of section 45

Section 17  -             Amendment of section 47

Section 18  -             Amendment of section 48

Section 19  -             Amendment of section 49

Section 20  -             Amendment of section 50

Section 21  -             Amendment of section 50B

Section 22  -             Amendment of section 54GB

Section 23  -             Amendment of section 55

Section 24  -             Amendment of section 56

Section 25  -             Amendment of section 72A

Section 26  -             Amendment of section 79

Section 27  -             Amendment of section 80EEA

Section 28  -             Amendment of section 80-IAC

Section 29  -             Amendment of section 80-IBA

Section 30  -             Amendment of section 80LA

Section 31  -             Insertion of new section 89A

Section 32  -             Amendment of section 112A

Section 33  -             Amendment of section 115ACA

Section 34  -             Amendment of section 115AD

Section 35  -             Amendment of section 115JB

Section 36  -             Amendment of section 115UB

Section 37  -             Amendment of section 139

Section 38  -             Amendment of section 142

Section 39  -             Amendment of section 143

Section 40  -             Substitution of new section for section 147

Section 41  -             Substitution of new section for section 148

Section 42  -             Insertion of new section 148A

Section 43  -             Substitution of new section for section 149

Section 44  -             Substitution of new section for section 151

Section 45  -             Amendment of section 151A

Section 46  -             Amendment of section 153

Section 47  -             Amendment of section 153A

Section 48  -             Amendment of section 153B

Section 49  -             Amendment of section 153C

Section 50  -             Amendment of section 194

Section 51  -             Amendment of section 194A

Section 52  -             Amendment of section 194-IB

Section 53  -             Insertion of new section 194P

Section 54  -             Insertion of new section 194Q

Section 55  -             Amendment of section 196D

Section 56  -             Amendment of section 206AA

Section 57  -             Insertion of new section 206AB

Section 58  -             Insertion of new section 206CCA

Section 59  -             Amendment of section 234C

Section 60  -             Amendment of section 234F

Section 61  -             Insertion of new section 234H

Section 62  -             Amendment of section 245A

Section 63  -             Insertion of new section 245AA

Section 64  -             Amendment of section 245B

Section 65  -             Amendment of section 245BC

Section 66  -             Amendment of section 245BD

Section 67  -             Amendment of section 245C

Section 68  -             Amendment of section 245D

Section 69  -             Amendment of section 245DD

Section 70  -             Amendment of section 245F

Section 71  -             Amendment of section 245G

Section 72  -             Amendment of section 245H

Section 73  -             Insertion of new section 245M

Section 74  -             Insertion of new Chapter XIX-AA

Section 75  -             Amendment of section 245N

Section 76  -             Amendment of section 245-O

Section 77  -             Insertion of new section 245-OB

Section 78  -             Amendment of section 245P

Section 79  -             Amendment of section 245Q

Section 80  -             Amendment of section 245R

Section 81  -             Amendment of section 245S

Section 82  -             Amendment of section 245T

Section 83  -             Amendment of section 245U

Section 84  -             Amendment of section 245V

Section 85  -             Insertion of new section 245W

Section 86  -             Amendment of section 255

Section 87  -             Amendment of section 263

Section 88  -             Amendment of section 281B

Chapter IV  -             INDIRECT TAXES

Section 89 to 100  -             Customs

Section 89  -             Amendment of section 2

Section 90  -             Amendment of section 5

Section 91  -             Amendment of section 25

Section 92  -             Insertion of new section 28BB

Section 93  -             Amendment of section 46

Section 94  -             Amendment of section 110

Section 95  -             Amendment of section 113

Section 96  -             Insertion of new section 114AC

Section 97  -             Amendment of section 139

Section 98  -             Amendment of section 149

Section 99  -             Amendment of section 153

Section 100  -             Insertion of new section 154C

Section 101 to 104  -             Customs Tariff

Section 101  -             Amendment of section 8B

Section 102  -             Amendment of section 9

Section 103  -             Amendment of section 9A

Section 104  -             Amendment of First Schedule

Section 105 to 107  -             Excise

Section 105  -             Amendment of Fourth Schedule

Section 106  -             Amendment of Chapter 27 of Fourth Schedule

Section 107  -             Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944

Section 108 to 122  -             Central Goods and Services Tax

Section 108  -             Amendment of section 7

Section 109  -             Amendment of section 16

Section 110  -             Amendment of section 35

Section 111  -             Substitution of new section for section 44

Section 112  -             Amendment of section 50

Section 113  -             Amendment of section 74

Section 114  -             Amendment of section 75

Section 115  -             Amendment of section 83

Section 116  -             Amendment of section 107

Section 117  -             Amendment of section 129

Section 118  -             Amendment of section 130

Section 119  -             Substitution of new section for section 151

Section 120  -             Amendment of section 152

Section 121  -             Amendment of section 168

Section 122  -             Amendment to Schedule II

Section 123 to 123  -             Integrated Goods and Services Tax

Section 123  -             Amendment of section 16

Chapter V  -             AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS

Section 124  -             Agriculture Infrastructure and Development Cess on imported goods

Section 125  -             Agriculture Infrastructure and Development Cess on excisable goods

Chapter VI  -             MISCELLANEOUS

Section 126  -             Insertion of new section 8G

Section 127  -             Amendment of Act 49 of 1950

Section 128  -             Commencement of this Part

Section 129  -             Amendment of section 2

Section 130  -             Substitution of new section for section 4

Section 131  -             Substitution of new section for section 5

Section 132  -             Substitution of section 19

Section 133  -             Substitution of section 20

Section 134  -             Amendment of section 22

Section 135  -             Insertion of new section 23A

Section 136  -             Substitution of section 24

Section 137  -             Substitution of section 25

Section 138  -             Amendment of section 26

Section 139  -             Amendment of section 27

Section 140  -             Amendment of section 28

Section 141  -             Amendment of section 28A

Section 142  -             Insertion of new sections 28B and 28C

Section 143  -             Substitution of sections 46 and 47

Section 144  -             Amendment of section 48

Section 145  -             Amendment of section 49

Section 146  -             Insertion of new sections 50 and 51

Section 147  -             Commencement of this Part

Section 148  -             Amendment of section 2

Section 149  -             Insertion of new section 30B

Section 150  -             Amendment of Act 74 of 1956

Section 151  -             Commencement of this Part

Section 152  -             Amendment of Act 12 of 1974

Section 153  -             Commencement of this Part

Section 154  -             Amendment of section 2

Section 155  -             Substitution of section 7

Section 156  -             Omission of sections 8 to 17

Section 157  -             Amendment of section 26

Section 158  -             Amendment of section 68

Section 159  -             Amendment of Act 15 of 1992

Section 160  -             Amendment of Act 51 of 1993

Section 161  -             Amendment of Seventh Schedule

Section 162  -             Amendment of Act 54 of 2002

Section 163  -             Amendment of Act 58 of 2002

Section 164  -             Commencement of this Part

Section 165  -             Amendment of section 3

Section 166  -             Commencement of this Part

Section 167  -             Amendment of section 97

Section 168  -             Amendment of section 98

Section 169  -             Amendment of section 100

Section 170  -             Amendment of section 101

Section 171  -             Amendment of Act 28 of 2016

Section 172  -             Amendment of Act 3 of 2020

Section 173  -             Amendment of Act 38 of 2020

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 SCHEDULEE

Schedule VII  -             THE SEVENTH SCHEDULE

Statement of Objects and Reasons   -             FINANCE ACT, 2021