Table of ContentsContent
Preamble   -             FINANCE ACT, 2022
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 85  -             Income-tax
Section 3  -             Amendment of section 2
Section 4  -             Amendment of section 10
Section 5  -             Amendment of section 11
Section 6  -             Amendment of section 12A
Section 7  -             Amendment of section 12AB
Section 8  -             Amendment of section 13
Section 9  -             Amendment of section 14A
Section 10  -             Amendment of section 17
Section 11  -             Amendment of section 35
Section 12  -             Amendment of section 37
Section 13  -             Amendment of section 40
Section 14  -             Amendment of section 43B
Section 15  -             Amendment of section 50
Section 16  -             Amendment of section 56
Section 17  -             Amendment of section 68
Section 18  -             Amendment of section 79
Section 19  -             Insertion of new section 79A
Section 20  -             Amendment of section 80CCD
Section 21  -             Amendment of section 80DD
Section 22  -             Amendment of section 80-IAC
Section 23  -             Amendment of section 80LA
Section 24  -             Amendment of section 92CA
Section 25  -             Amendment of section 94
Section 26  -             Amendment of section 115BAB
Section 27  -             Amendment of section 115BBD
Section 28  -             Insertion of new sections 115BBH and 115BBI
Section 29  -             Amendment of section 115JC
Section 30  -             Amendment of section 115JF
Section 31  -             Amendment of section 115TD
Section 32  -             Amendment of section 115TE
Section 33  -             Amendment of section 115TF
Section 34  -             Amendment of section 119
Section 35  -             Amendment of section 132
Section 36  -             Amendment of section 132B
Section 37  -             Amendment of section 133A
Section 38  -             Amendment of section 139
Section 39  -             Insertion of new section 140B
Section 40  -             Amendment of section 143
Section 41  -             Amendment of section 144
Section 42  -             Amendment of section 144B
Section 43  -             Amendment of section 144C
Section 44  -             Amendment of section 148
Section 45  -             Amendment of section 148A
Section 46  -             Insertion of new section 148B
Section 47  -             Amendment of section 149
Section 48  -             Amendment of section 153
Section 49  -             Amendment of section 153B
Section 50  -             Amendment of section 155
Section 51  -             Insertion of new section 156A
Section 52  -             Amendment of section 158AA
Section 53  -             Insertion of new section 158AB
Section 54  -             Amendment of section 170
Section 55  -             Insertion of new section 170A
Section 56  -             Amendment of section 179
Section 57  -             Amendment of section 194-IA
Section 58  -             Amendment of section 194-IB
Section 59  -             Insertion of new section 194R
Section 60  -             Insertion of new section 194S
Section 61  -             Amendment of section 201
Section 62  -             Amendment of section 206AB
Section 63  -             Amendment of section 206C
Section 64  -             Amendment of section 206CCA
Section 65  -             Amendment of section 234A
Section 66  -             Amendment of section 234B
Section 67  -             Insertion of new section 239A
Section 68  -             Amendment of section 245MA
Section 69  -             Amendment of section 246A
Section 70  -             Amendment of section 248
Section 71  -             Amendment of section 253
Section 72  -             Amendment of section 255
Section 73  -             Amendment of section 263
Section 74  -             Amendment of section 271AAB
Section 75  -             Amendment of section 271AAC
Section 76  -             Amendment of section 271AAD
Section 77  -             Insertion of new section 271AAE
Section 78  -             Amendment of section 271C
Section 79  -             Amendment of section 272A
Section 80  -             Amendment of section 276AB
Section 81  -             Amendment of section 276B
Section 82  -             Amendment of section 276CC
Section 83  -             Amendment of section 278A
Section 84  -             Amendment of section 278AA
Section 85  -             Substitution of new section for section 285B
Chapter IV  -             INDIRECT TAXES
Section 86 to 97  -             Customs
Section 86  -             Amendment of section 2
Section 87  -             Substitution of new section for section 3
Section 88  -             Amendment of section 5
Section 89  -             Amendment of section 14
Section 90  -             Amendment of section 28E
Section 91  -             Amendment of section 28H
Section 92  -             Amendment of section 28-I
Section 93  -             Amendment of section 28J
Section 94  -             Insertion of new section 110AA
Section 95  -             Insertion of new section 135AA
Section 96  -             Amendment of section 137
Section 97  -             Validation of certain actions taken under Customs Act
Section 98 to 98  -             Customs Tariff
Section 98  -             Amendment of First Schedule
Section 99 to 99  -             Excise
Section 99  -             Amendment of Fourth Schedule
Section 100 to 118  -             Central Goods and Services Tax
Section 100  -             Amendment of section 16
Section 101  -             Amendment of section 29
Section 102  -             Amendment of section 34
Section 103  -             Amendment of section 37
Section 104  -             Substitution of new section for section 38
Section 105  -             Amendment of section 39
Section 106  -             Substitution of new section for section 41
Section 107  -             Omission of sections 42, 43 and 43A
Section 108  -             Amendment of section 47
Section 109  -             Amendment of section 48
Section 110  -             Amendment of section 49
Section 111  -             Amendment of section 50
Section 112  -             Amendment of section 52
Section 113  -             Amendment of section 54
Section 114  -             Amendment of section 168
Section 119 to 121  -             Integrated Goods and Services Tax
Section 122 to 124  -             Union Territory Goods and Services Tax
Chapter V  -             MISCELLANEOUS
Part I  -             AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934
Section 125  -             Amendment of Act 2 of 1934
Part II  -             AMENDMENT TO THE FINANCE ACT, 2001
Section 126  -             Amendment of Seventh Schedule
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 SCHEDULE
Schedule VII  -             THE SEVENTH SCHEDULE
Schedule VIII  -             THE EIGHTH SCHEDULE
Schedule IX  -             THE NINTH SCHEDULE
Statement of Objects and Reasons   -             FINANCE ACT, 2022