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Table of Contents
Content
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
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