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Table of ContentsContent
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 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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