FINANCE ACT, 2022

FINANCE ACT, 2022

Preliminary [Act No. 06 of 2022]

S.1 Short title and commencement

S.2 Income-tax

S.3 Amendment of section 2

S.4 Amendment of section 10

S.5 Amendment of section 11

S.6 Amendment of section 12A

S.7 Amendment of section 12AB

S.8 Amendment of section 13

S.9 Amendment of section 14A

S.10 Amendment of section 17

S.11 Amendment of section 35

S.12 Amendment of section 37

S.13 Amendment of section 40

S.14 Amendment of section 43B

S.15 Amendment of section 50

S.16 Amendment of section 56

S.17 Amendment of section 68

S.18 Amendment of section 79

S.19 Insertion of new section 79A

S.20 Amendment of section 80CCD

S.21 Amendment of section 80DD

S.22 Amendment of section 80-IAC

S.23 Amendment of section 80LA

S.24 Amendment of section 92CA

S.25 Amendment of section 94

S.26 Amendment of section 115BAB

S.27 Amendment of section 115BBD

S.28 Insertion of new sections 115BBH and 115BBI

S.29 Amendment of section 115JC

S.30 Amendment of section 115JF

S.31 Amendment of section 115TD

S.32 Amendment of section 115TE

S.33 Amendment of section 115TF

S.34 Amendment of section 119

S.35 Amendment of section 132

S.36 Amendment of section 132B

S.37 Amendment of section 133A

S.38 Amendment of section 139

S.39 Insertion of new section 140B

S.40 Amendment of section 143

S.41 Amendment of section 144

S.42 Amendment of section 144B

S.43 Amendment of section 144C

S.44 Amendment of section 148

S.45 Amendment of section 148A

S.46 Insertion of new section 148B

S.47 Amendment of section 149

S.48 Amendment of section 153

S.49 Amendment of section 153B

S.50 Amendment of section 155

S.51 Insertion of new section 156A

S.52 Amendment of section 158AA

S.53 Insertion of new section 158AB

S.54 Amendment of section 170

S.55 Insertion of new section 170A

S.56 Amendment of section 179

S.57 Amendment of section 194-IA

S.58 Amendment of section 194-IB

S.59 Insertion of new section 194R

S.60 Insertion of new section 194S

S.61 Amendment of section 201

S.62 Amendment of section 206AB

S.63 Amendment of section 206C

S.64 Amendment of section 206CCA

S.65 Amendment of section 234A

S.66 Amendment of section 234B

S.67 Insertion of new section 239A

S.68 Amendment of section 245MA

S.69 Amendment of section 246A

S.70 Amendment of section 248

S.71 Amendment of section 253

S.72 Amendment of section 255

S.73 Amendment of section 263

S.74 Amendment of section 271AAB

S.75 Amendment of section 271AAC

S.76 Amendment of section 271AAD

S.77 Insertion of new section 271AAE

S.78 Amendment of section 271C

S.79 Amendment of section 272A

S.80 Amendment of section 276AB

S.81 Amendment of section 276B

S.82 Amendment of section 276CC

S.83 Amendment of section 278A

S.84 Amendment of section 278AA

S.85 Substitution of new section for section 285B

S.86 Amendment of section 2

S.87 Substitution of new section for section 3

S.88 Amendment of section 5

S.89 Amendment of section 14

S.90 Amendment of section 28E

S.91 Amendment of section 28H

S.92 Amendment of section 28-I

S.93 Amendment of section 28J

S.94 Insertion of new section 110AA

S.95 Insertion of new section 135AA

S.96 Amendment of section 137

S.97 Validation of certain actions taken under Customs Act

S.98 Amendment of First Schedule

S.99 Amendment of Fourth Schedule

S.100 Amendment of section 16

S.101 Amendment of section 29

S.102 Amendment of section 34

S.103 Amendment of section 37

S.104 Substitution of new section for section 38

S.105 Amendment of section 39

S.106 Substitution of new section for section 41

S.107 Omission of sections 42, 43 and 43A

S.108 Amendment of section 47

S.109 Amendment of section 48

S.110 Amendment of section 49

S.111 Amendment of section 50

S.112 Amendment of section 52

S.113 Amendment of section 54

S.114 Amendment of section 168

S.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

S.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

S.117 Retrospective exemption from, or levy or collection of central tax in certain cases

S.118 Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act

S.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

S.120 Retrospective exemption from, or levy or collection of integrated tax in certain cases

S.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

S.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

S.123 Retrospective exemption from, or levy or collection of Union territory tax in certain cases

S.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

S.125 Amendment of Act 2 of 1934

S.126 Amendment of Seventh Schedule

Sch.I THE FIRST SCHEDULE

Sch.II THE SECOND SCHEDULE

Sch.III THE THIRD SCHEDULE

Sch.IV THE FOURTH SCHEDULE

Sch.IX THE NINTH SCHEDULE

Sch.V THE FIFTH SCHEDULE

Sch.VI THE SIXTH SCHEDULE

Sch.VII THE SEVENTH SCHEDULE

Sch.VIII THE EIGHTH SCHEDULE

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