FINANCE ACT, 2021

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Preliminary PREAMBLE

S.1 Short title and commencement

S.2 Income-tax

S.3 Amendment of section 2

S.4 Amendment of section 9A

S.5 Insertion of new section 9B

S.6 Amendment of section 10

S.7 Amendment of section 11

S.8 Amendment of section 32

S.9 Amendment of section 36

S.10 Amendment of section 43

S.11 Amendment of section 43B

S.12 Amendment of section 43CA

S.13 Amendment of section 44AB

S.14 Amendment of section 44ADA

S.15 Amendment of section 44DB

S.16 Amendment of section 45

S.17 Amendment of section 47

S.18 Amendment of section 48

S.19 Amendment of section 49

S.20 Amendment of section 50

S.21 Amendment of section 50B

S.22 Amendment of section 54GB

S.23 Amendment of section 55

S.24 Amendment of section 56

S.25 Amendment of section 72A

S.26 Amendment of section 79

S.27 Amendment of section 80EEA

S.28 Amendment of section 80-IAC

S.29 Amendment of section 80-IBA

S.30 Amendment of section 80LA

S.31 Insertion of new section 89A

S.32 Amendment of section 112A

S.33 Amendment of section 115ACA

S.34 Amendment of section 115AD

S.35 Amendment of section 115JB

S.36 Amendment of section 115UB

S.37 Amendment of section 139

S.38 Amendment of section 142

S.39 Amendment of section 143

S.40 Substitution of new section for section 147

S.41 Substitution of new section for section 148

S.42 Insertion of new section 148A

S.43 Substitution of new section for section 149

S.44 Substitution of new section for section 151

S.45 Amendment of section 151A

S.46 Amendment of section 153

S.47 Amendment of section 153A

S.48 Amendment of section 153B

S.49 Amendment of section 153C

S.50 Amendment of section 194

S.51 Amendment of section 194A

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