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Table of Contents
Content
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 115 -
Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively
Section 116 -
Amendment of notification issued under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively
Section 117 -
Retrospective exemption from, or levy or collection of central tax in certain cases
Section 118 -
Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act
Section 119 to 121 -
Integrated Goods and Services Tax
Section 119 -
Amendment of notification issued under section 20 of Integrated Goods and Services Tax Act, read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively
Section 120 -
Retrospective exemption from, or levy or collection of integrated tax in certain cases
Section 121 -
Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act
Section 122 to 124 -
Union Territory Goods and Services Tax
Section 122 -
Amendment of notification issued under section 21 of Union Territory Goods and Services Tax Act read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively
Section 123 -
Retrospective exemption from, or levy or collection of Union territory tax in certain cases
Section 124 -
Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act
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
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