FINANCE ACT, 2013

FINANCE ACT, 2013

S.1 Short title and commencement

S.2 Income-tax

S.3 Amendment of section 2

S.3(a) Substitution of reference of certain expression by other expression

S.4 Amendment of section 10

S.5 Insertion of new section 32AC

S.6 Amendment of section 36

S.7 Amendment of section 40

S.7(a) Amendment of section 43

S.8 Insertion of new section 43CA

S.9 Amendment of section 56

S.10 Amendment of section 80C

S.11 Amendment of section 80CCG

S.12 Amendment of section 80D

S.13 Insertion of new section 80EE

S.14 Amendment of section 80G

S.15 Amendment of section 80GGB

S.16 Amendment of section 80GGC

S.17 Amendment of section 80-IA

S.18 Amendment of section 80JJAA

S.19 Amendment of section 87

S.20 Insertion of new section 87A

S.21 Amendment of section 90

S.22 Amendment of section 90A

S.23 Omission of Chapter X-A relating to General Anti-Avoidance Rule

S.24 Insertion of new Chapter X-A

S.25 Amendment of Section 115A

S.25(a) Amendment of section 115AD

S.26 Amendment of section 115BBD

S.27 Amendment of section 115-O

S.28 Insertion of new Chapter XII-DA

S.29 Amendment of section 115R

S.30 Insertion of new Chapter XII-EA

S.31 Amendment of section 132B

S.31(a) Amendment of section 138

S.32 Amendment of section 139

S.33 Amendment of section 142

S.34 Omission of section 144BA

S.35 Insertion of new section 144BA

S.36 Amendment of section 144C

S.37 Amendment of section 153

S.38 Amendment of section 153B

S.39 Amendment of section 153D

S.40 Amendment of section 167C

S.41 Amendment of section 179

S.42 Insertion of new section 194-IA

S.43 Insertion of new section 194LD

S.43(a) Amendment of section 195

S.43(b) Amendment of section 196D

S.43(c) Amendment of section 204

S.43(d) Amendment of section 206AA

S.43(e) Amendment of section 206C

S.44 Amendment of section 245N

S.45 Amendment of section 245R

S.46 Amendment of section 246A

S.46(a) Amendment of section 252

S.47 Amendment of section 253

S.48 Substitution of new section for section 271FA

S.49 Amendment of section 295

S.50 Amendment of Fourth Schedule

S.51 Amendment of section 2

S.52 Insertion of new sections 14A and 14B

S.53 Amendment of section 46

S.54 Amendment of section 11

S.55 Amendment of section 27

S.56 Amendment of section 28

S.57 Amendment of section 28BA

S.58 Amendment of section 28E

S.59 Amendment of section 29

S.60 Amendment of section 30

S.61 Amendment of section 41

S.62 Amendment of section 47

S.63 Amendment of section 49

S.64 Amendment of section 69

S.65 Amendment of section 104

S.66 Amendment of section 129B

S.67 Amendment of section 129C

S.68 Amendment of section 135

S.69 Amendment of section 142

S.70 Omission of section 143A

S.71 Amendment of section 144

S.72 Substitution of new section for section 146

S.73 Amendment of section 146A

S.74 Amendment of section 147

S.75 Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively

S.76 Amendment of First Schedule

S.77 Amendment of Second Schedule

S.78 Amendment of section 9

S.79 Amendment of section 9A

S.80 Amendment of section 11

S.81 Amendment of section 11A

S.82 Amendment of section 11DDA

S.83 Amendment of section 20

S.84 Amendment of section 21

S.85 Amendment of section 23A

S.86 Amendment of section 23C

S.87 Amendment of section 23F

S.88 Amendment of section 35C

S.89 Amendment of section 35D

S.90 Amendment of section 37C

S.91 Amendment of Third Schedule

S.92 Amendment of First Schedule

S.93 Amendment of Act 32 of 1994

S.94 Short title

S.95 Definitions

S.96 Person who may make declaration of tax dues

S.97 Procedure for making declaration and payment of tax dues

S.98 Immunity from penalty, interest and other proceeding

S.99 No refund of amount paid under the Scheme

S.100 Tax dues declared but not paid

S.101 Failure to make true declaration

S.102 Removal of doubts

S.103 Power to remove difficulties

S.104 Power to make rules

S.105 Extent, commencement and application

S.106 Definitions

S.107 Charge of commodities transaction tax

S.108 Value of taxable commodities transaction

S.109 Collection and recovery of commodities transaction tax

S.110 Furnishing of return

S.111 Assessment

S.112 Rectification of mistake

S.113 Interest on delayed payment of commodities transaction tax

S.114 Penalty for failure to collect or pay commodities transaction tax

S.115 Penalty for failure to furnish return

S.116 Penalty for failure to comply with notice

S.117 Penalty not to be imposed in certain cases

S.118 Application of certain provisions of Income-tax Act

S.119 Appeal to Commissioner of Income-tax (Appeals)

S.120 Appeal to Appellate Tribunal

S.121 Punishment for false statement

S.122 Institution of prosecution

S.123 Power to make rules

S.124 Power to remove difficulties

S.125 Amendment of Act 23 of 2004

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