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DIVISION TWOFinanceAct, 2010
FINANCE ACT, 2010SECTIONArrangement of SectionsPAGECHAPTER IPRELIMINARY1. Short title and commencement 2.7CHAPTER IIRATES OF INCOME-TAX2. Income-tax 2.7CHAPTER IIIDIRECT TAXESIncome-tax3. Amendment of section 2 2.124. Amendment of section 9 2.135. Amendment of section 10 2.136. Amendment of section 10AA 2.137. Amendment of section 12AA 2.138. Amendment of section 32 2.149. Amendment of section 35 2.1410. Amendment of section 35AD 2.1411. Amendment of section 35DDA 2.1512. Amendment of section 40 2.1613. Amendment of section 43 2.1614. Amendment of section 44AB 2.1615. Amendment of section 44AD 2.1716. Amendment of section 44BB 2.1717. Amendment of section 44DA 2.172.3
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DIVISION ONEIncome-taxAct, 1961
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I-7 ARRANGEMENT OF SECTIONSSECTIONP
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I-9 ARRANGEMENT OF SECTIONSSECTIONP
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I-11 ARRANGEMENT OF SECTIONSSECTION
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INCOME-TAX ACT, 1961*[43 OF 1961][A
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1.3 CH. I - PRELIMINARY S. 2(1B)or
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1.5 CH. I - PRELIMINARY S. 2(11)(b)
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1.7 CH. I - PRELIMINARY S. 2(14)(c)
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1.9 CH. I - PRELIMINARY S. 2(18)(ii
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1.11 CH. I - PRELIMINARY S. 2(19AA)
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1.13 CH. I - PRELIMINARY S. 2(22)86
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1.15 CH. I - PRELIMINARY S. 2(23)th
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1.17 CH. I - PRELIMINARY S. 2(24)re
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1.19 CH. I - PRELIMINARY S. 2(26)33
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1.21 CH. I - PRELIMINARY S. 2(29BA)
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1.23 CH. I - PRELIMINARY S. 2(37A)(
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1.25 CH. I - PRELIMINARY S. 2(42A)u
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1.27 CH. I - PRELIMINARY S. 2(42A)d
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1.29 CH. I - PRELIMINARY S. 2(48)or
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1.31 CH. II - BASIS OF CHARGE S. 5p
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1.33 CH. II - BASIS OF CHARGE S. 65
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1.35 CH. II - BASIS OF CHARGE S. 9I
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1.37 CH. II - BASIS OF CHARGE S. 9(
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1.39 CH. II - BASIS OF CHARGE S. 98
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1.41 CH. III - INCOMES WHICH DO NOT
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1.101 CH. III - INCOMES WHICH DO NO
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1.143 CH. IV - COMPUTATION OF TOTAL
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1.301 CH. IV - COMPUTATION OF INCOM
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1.355 CH. V - INCOME OF OTHER PERSO
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1.361 CH. VI - AGGREGATION OF INCOM
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1.379 CH. VI-A - DEDUCTIONS - GENER
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1.383 CH. VI-A - DEDUCTIONS IN RESP
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S. 80G I.T. ACT, 1961 1.40630[(iiih
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S. 80G I.T. ACT, 1961 1.408(i) the
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S. 80G I.T. ACT, 1961 1.410purposes
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S. 80GGA I.T. ACT, 1961 1.41281[Ded
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S. 80GGA I.T. ACT, 1961 1.414Provid
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S. 80HHA I.T. ACT, 1961 1.41813[(9A
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S. 80HHB I.T. ACT, 1961 1.420notifi
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S. 80HHB I.T. ACT, 1961 1.422(ii) a
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S. 80HHBA I.T. ACT, 1961 1.424below
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S. 80HHC I.T. ACT, 1961 1.42654[(1B
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S. 80HHC I.T. ACT, 1961 1.428(ii) i
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S. 80HHC I.T. ACT, 1961 1.430House
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S. 80HHD I.T. ACT, 1961 1.43295[(ba
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S. 80HHE I.T. ACT, 1961 1.43834[Ded
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S. 80HHE I.T. ACT, 1961 1.440softwa
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S. 80HHF I.T. ACT, 1961 1.442music
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S. 80-I I.T. ACT, 1961 1.444rights,
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S. 80-I I.T. ACT, 1961 1.446Explana
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S. 80-I I.T. ACT, 1961 1.448of the
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S. 80-IA I.T. ACT, 1961 1.450(Contd
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S. 80-IA I.T. ACT, 1961 1.452(Contd
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S. 80-IA I.T. ACT, 1961 1.454(Contd
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S. 80-IA I.T. ACT, 1961 1.456(Contd
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S. 80-IA I.T. ACT, 1961 1.458(i) it
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S. 80-IA I.T. ACT, 1961 1.460(b) a
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S. 80-IA I.T. ACT, 1961 1.462nies f
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S. 80-IB I.T. ACT, 1961 1.466Explan
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S. 80-IB I.T. ACT, 1961 1.468a co-o
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S. 80-IB I.T. ACT, 1961 1.470Delhi
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S. 80-IB I.T. ACT, 1961 1.474Explan
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S. 80-IB I.T. ACT, 1961 1.476(iii)
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S. 80-IB I.T. ACT, 1961 1.478year i
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S. 80-ID I.T. ACT, 1961 1.482(v)
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S. 80L I.T. ACT, 1961 1.488Explanat
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S. 80LA I.T. ACT, 1961 1.49013[Dedu
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S. 80P I.T. ACT, 1961 1.496(2) The
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S. 80P I.T. ACT, 1961 1.498Explanat
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S. 80QQB I.T. ACT, 1961 1.50088[Ded
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S. 80R I.T. ACT, 1961 1.502(c) “c
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S. 80RRA I.T. ACT, 1961 1.504as is
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S. 80RRB I.T. ACT, 1961 1.506(vi) a
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S. 80U I.T. ACT, 1961 1.508(h) “t
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S. 80V I.T. ACT, 1961 1.5102 of the
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S. 88 I.T. ACT, 1961 1.512Deduction
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S. 88 I.T. ACT, 1961 1.514Provided
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S. 88 I.T. ACT, 1961 1.518(i) “el
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S. 88C I.T. ACT, 1961 1.522of premi
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S. 89A I.T. ACT, 1961 1.5249[(3) No
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S. 91 I.T. ACT, 1961 1.528Countries
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S. 92A I.T. ACT, 1961 1.530expense
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S. 92C I.T. ACT, 1961 1.532of assoc
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S. 92D I.T. ACT, 1961 1.534order of
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S. 93 I.T. ACT, 1961 1.53637[(iv)
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S. 94 I.T. ACT, 1961 1.538(4) (a)
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S. 104 I.T. ACT, 1961 1.540(c) such
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S. 112 I.T. ACT, 1961 1.542(2) Wher
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S. 112A I.T. ACT, 1961 1.544Explana
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S. 115A I.T. ACT, 1961 1.546the inc
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S. 115AB I.T. ACT, 1961 1.54893[Exp
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S. 115AC I.T. ACT, 1961 1.550(f)
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S. 115ACA I.T. ACT, 1961 1.554(ii)
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S. 115JAA I.T. ACT, 1961 1.56880[(2
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S. 115VA I.T. ACT, 1961 1.580Defini
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S. 115V-I I.T. ACT, 1961 1.584Provi
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S. 115WJ I.T. ACT, 1961 1.606benefi
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S. 115WKB I.T. ACT, 1961 1.608Inter
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S. 129 I.T. ACT, 1961 1.616(a) wher
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S. 132 I.T. ACT, 1961 1.618to be co
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S. 132 I.T. ACT, 1961 1.620(A) the
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S. 132 I.T. ACT, 1961 1.622the 1st
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S. 132 I.T. ACT, 1961 1.624(6) 4 [*
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S. 132 I.T. ACT, 1961 1.626or Direc
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S. 132B I.T. ACT, 1961 1.628the Ind
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S. 132B I.T. ACT, 1961 1.630tion wi
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S. 133A I.T. ACT, 1961 1.632(5) req
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S. 133A I.T. ACT, 1961 1.634Commiss
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S. 142 I.T. ACT, 1961 1.66254[Provi
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S. 143 I.T. ACT, 1961 1.666serve on
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S. 153 I.T. ACT, 1961 1.680and any
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S. 176 I.T. ACT, 1961 1.728juridica
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S. 178 I.T. ACT, 1961 1.730referred
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S. 180A I.T. ACT, 1961 1.732N.—Sp
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S. 190 I.T. ACT, 1961 1.736proceedi
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S. 192 I.T. ACT, 1961 1.73850[***]
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S. 193 I.T. ACT, 1961 1.740(4) The
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S. 193 I.T. ACT, 1961 1.74288[(v) a
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S. 194A I.T. ACT, 1961 1.744Provide
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S. 194B I.T. ACT, 1961 1.748Profits
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S. 211 I.T. ACT, 1961 1.794Due date
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S. 215 I.T. ACT, 1961 1.796prescrib
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S. 217 I.T. ACT, 1961 1.79855Intere
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S. 220 I.T. ACT, 1961 1.800payment
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S. 221 I.T. ACT, 1961 1.802time fix
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S. 223 I.T. ACT, 1961 1.804persons
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S. 226 I.T. ACT, 1961 1.806comply w
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S. 229 I.T. ACT, 1961 1.808Recovery
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S. 230 I.T. ACT, 1961 1.810(1A) Sub
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S. 234A I.T. ACT, 1961 1.81253[F.
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S. 234B I.T. ACT, 1961 1.814(ii) in
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S. 236 I.T. ACT, 1961 1.820payment
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S. 239 I.T. ACT, 1961 1.822any asse
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S. 244 I.T. ACT, 1961 1.824the Cent
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S. 244A I.T. ACT, 1961 1.826calcula
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S. 245E I.T. ACT, 1961 1.83896[Powe
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S. 245H I.T. ACT, 1961 1.840in all
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S. 245J I.T. ACT, 1961 1.842(3) For
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S. 245N I.T. ACT, 1961 1.844Definit
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S. 245S I.T. ACT, 1961 1.84624[Prov
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S. 246 I.T. ACT, 1961 1.848Commissi
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S. 246 I.T. ACT, 1961 1.850(d) an o
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S. 246A I.T. ACT, 1961 1.852the ass
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S. 249 I.T. ACT, 1961 1.854irrespec
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S. 251 I.T. ACT, 1961 1.856(4) The
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S. 253 I.T. ACT, 1961 1.858cate or
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S. 253 I.T. ACT, 1961 1.860(3) Ever
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S. 259 I.T. ACT, 1961 1.864containe
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S. 260B I.T. ACT, 1961 1.866(2) 66
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S. 264 I.T. ACT, 1961 1.868(i) an o
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S. 268 I.T. ACT, 1961 1.870(7) Notw
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S. 269A I.T. ACT, 1961 1.872(v) in
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S. 269A I.T. ACT, 1961 1.874(c) “
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S. 269B I.T. ACT, 1961 1.87622(2) E
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S. 269D I.T. ACT, 1961 1.87830Preli
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S. 269G I.T. ACT, 1961 1.880(a) the
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S. 269-I I.T. ACT, 1961 1.882Provid
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S. 269J I.T. ACT, 1961 1.884(2) Not
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S. 269L I.T. ACT, 1961 1.886Provide
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S. 269S I.T. ACT, 1961 1.88848[Prov
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S. 269T I.T. ACT, 1961 1.890Explana
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S. 269UA I.T. ACT, 1961 1.892(ii) i
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S. 269UB I.T. ACT, 1961 1.894(f)
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S. 269UD I.T. ACT, 1961 1.896Order
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S. 269UG I.T. ACT, 1961 1.898sectio
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S. 269UK I.T. ACT, 1961 1.900Provid
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S. 271 I.T. ACT, 1961 1.902Chapter
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S. 271 I.T. ACT, 1961 1.904(B) such
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S. 271 I.T. ACT, 1961 1.906deemed t
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S. 271 I.T. ACT, 1961 1.908order co
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S. 271AAA I.T. ACT, 1961 1.910compu
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S. 271E I.T. ACT, 1961 1.912(b) pay
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S. 272A I.T. ACT, 1961 1.91484[Pena
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S. 272B I.T. ACT, 1961 1.916(4) No
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S. 273 I.T. ACT, 1961 1.918(b) has
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S. 273A I.T. ACT, 1961 1.920(b) whe
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S. 273A I.T. ACT, 1961 1.922no orde
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S. 274 I.T. ACT, 1961 1.92468[Penal
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S. 275 I.T. ACT, 1961 1.926of the m
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S. 276BB I.T. ACT, 1961 1.928Failur
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S. 276D I.T. ACT, 1961 1.930section
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S. 278AB I.T. ACT, 1961 1.93227[Abe
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S. 278D I.T. ACT, 1961 1.934referre
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S. 280 I.T. ACT, 1961 1.93649[(3) W
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S. 281B I.T. ACT, 1961 1.938Tax cre
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S. 282B I.T. ACT, 1961 1.940“comm
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S. 285BA I.T. ACT, 1961 1.942and de
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S. 288 I.T. ACT, 1961 1.944Informat
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S. 288 I.T. ACT, 1961 1.946sub-sect
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S. 292B I.T. ACT, 1961 1.948evidenc
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S. 293A I.T. ACT, 1961 1.950Bar of
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S. 295 I.T. ACT, 1961 1.952Power to
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S. 296 I.T. ACT, 1961 1.95445[(mm)
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S. 297 I.T. ACT, 1961 1.956are pend
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R. 5 I.T. ACT, 1961 1.958THE FIRST
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R. 1 I.T. ACT, 1961 1.960Interpreta
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R. 8 I.T. ACT, 1961 1.962(c) by arr
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R. 14 I.T. ACT, 1961 1.964(a) (in t
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R. 24 I.T. ACT, 1961 1.966to the of
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R. 29 I.T. ACT, 1961 1.968(i) in th
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R. 41 I.T. ACT, 1961 1.970Seizure b
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R. 51 I.T. ACT, 1961 1.972Irregular
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R. 59 I.T. ACT, 1961 1.974of sale h
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R. 66 I.T. ACT, 1961 1.976(b) an ap
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R. 69 I.T. ACT, 1961 1.9789[Time li
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R. 76 I.T. ACT, 1961 1.980or some s
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R. 83 I.T. ACT, 1961 1.982(2) Where
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R. 92 I.T. ACT, 1961 1.984Penalties
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R. 2 I.T. ACT, 1961 1.986THE FOURTH
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R. 4 I.T. ACT, 1961 1.988(b) the co
Page 1022 and 1023:
R. 8 I.T. ACT, 1961 1.990(b) so as
Page 1024 and 1025:
R. 11 I.T. ACT, 1961 1.992to employ
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R. 2 I.T. ACT, 1961 1.994Government
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R. 9 I.T. ACT, 1961 1.996Officer me
Page 1030 and 1031:
R. 3 I.T. ACT, 1961 1.998(2) All ru
Page 1032 and 1033:
R. 9 I.T. ACT, 1961 1.1000withdrawi
Page 1034 and 1035:
Item 33 I.T. ACT, 1961 1.1002(16) P
Page 1036 and 1037:
Item 13 I.T. ACT, 1961 1.10042. Iro
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I.T. ACT, 1961 1.10067. Gramophones
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Item 17 I.T. ACT, 1961 1.1008PART B
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Item 19 I.T. ACT, 1961 1.1010S. No.
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Item 13 I.T. ACT, 1961 1.1012(ii) A
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Item 10 I.T. ACT, 1961 1.1014PART C
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APPENDIXTEXT OF REMAINING PROVISION
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1.1019 APPENDIXscheme) in the banki
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1.1021 APPENDIX(14) The provisions
Page 1054 and 1055:
1.1023 APPENDIXin force, and may, b
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1.1025 APPENDIXequity shares, exerc
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1.1027 APPENDIXregistered under the
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1.1029 APPENDIX(9) Upon the revocat
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1.1031 APPENDIX(9) Where a company
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1.1033 APPENDIXconducted in such ma
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1.1035 APPENDIX(i) where such publi
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1.1037 APPENDIX(3) Where a notice g
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1.1039 APPENDIX(ii) directs that th
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1.1041 APPENDIX64. The Madras Chrom
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1.1043 APPENDIX153. Shri Navrathana
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1.1045 APPENDIX225. Sri Annamalai B
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1.1047 APPENDIX277. Vaitheeswaranko
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1.1049 APPENDIX327. Veer Mutual Ben
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1.1051 APPENDIX(i) (a) The turnover
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1.1053 APPENDIX(xi)(xii)(xiii)shown
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1.1055 APPENDIXparts and components
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1.1057 APPENDIXprofits of which, he
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1.1059 APPENDIXSECTION 360 OF CODE
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1.1061 APPENDIXSECTION 1 OF EMPLOYE
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1.1063 APPENDIXsuch conditions as t
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1.1065 APPENDIXFifth - Every juryma
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1.1067 APPENDIX(2) The factors refe
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1.1069 APPENDIXSECTION 43 OF LIFE I
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Page 1104 and 1105: 1.1073 APPENDIX(r) “mental retard
Page 1106 and 1107: 1.1075 APPENDIX(h) “securities”
Page 1108 and 1109: 1.1077 APPENDIX(ii) any other compa
Page 1110 and 1111: 1.1079 APPENDIXperson in favour of
Page 1112 and 1113: 1.1081 APPENDIXMedical facilities f
Page 1114 and 1115: I.T. ACT, 1961 1.1084- interest for
Page 1116 and 1117: I.T. ACT, 1961 1.1086Audit, compuls
Page 1118 and 1119: I.T. ACT, 1961 1.1088Business expen
Page 1120 and 1121: I.T. ACT, 1961 1.1090Certificate pr
Page 1122 and 1123: I.T. ACT, 1961 1.1092Contractors/Su
Page 1124 and 1125: I.T. ACT, 1961 1.1094- corporation
Page 1126 and 1127: I.T. ACT, 1961 1.1096- royalty, etc
Page 1128 and 1129: I.T. ACT, 1961 1.1098Expenditure in
Page 1130 and 1131: I.T. ACT, 1961 1.1100- not a capita
Page 1132 and 1133: I.T. ACT, 1961 1.1102Income-tax aut
Page 1134 and 1135: I.T. ACT, 1961 1.1104- associated e
Page 1136 and 1137: I.T. ACT, 1961 1.1106- tax on Secti
Page 1138 and 1139: I.T. ACT, 1961 1.1108- sportsmen/sp
Page 1140 and 1141: I.T. ACT, 1961 1.1110- expenditure
Page 1142 and 1143: I.T. ACT, 1961 1.1112Probation of O
Page 1144 and 1145: I.T. ACT, 1961 1.1114Rent- deductio
Page 1146 and 1147: I.T. ACT, 1961 1.1116Scrap- collect
Page 1148 and 1149: I.T. ACT, 1961 1.1118Step child- wh
Page 1150 and 1151: I.T. ACT, 1961 1.1120Trade Union- i
Page 1154 and 1155: FINANCE ACT, 2010 2.4SECTIONPAGE18.
Page 1156 and 1157: *FINANCE ACT, 2010An Act to give ef
Page 1158 and 1159: 2.9 CH. II - RATES OF INCOME-TAX S.
Page 1160 and 1161: 2.11 CH. II - RATES OF INCOME-TAX S
Page 1162 and 1163: 2.13 CH. III - DIRECT TAXES - INCOM
Page 1176 and 1177: 2.27 CH. III - DIRECT TAXES - WEALT
Page 1178 and 1179: 2.29 INCOME-TAX Sch. I(II) In the c
Page 1180 and 1181: 2.31 RATES FOR TDS IN CERTAIN CASES
Page 1188 and 1189: 2.39 RATES FOR CHARGING INCOME-TAX
Page 1190 and 1191: 2.41 RULES FOR COMPUTATION OF NET A
Page 1196 and 1197: NATIONAL TAX TRIBUNAL ACT, 2005Arra
Page 1198 and 1199: NATIONAL TAX TRIBUNALACT, 2005[49 O
Page 1200 and 1201: 3.7 CH. II - ESTABLISHMENT OF NATIO
Page 1202 and 1203:
3.9 CH. II - ESTABLISHMENT OF NATIO
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3.11 CH. III - JURISDICTION, POWERS
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3.13 CH. III - JURISDICTION, POWERS
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3.15 AMENDMENT OF CERTAIN ENACTMENT
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3.17 AMENDMENT OF CERTAIN ENACTMENT
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DIVISION FOURSecuritiesTransaction
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SECURITIES TRANSACTION TAX*CHAPTER
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4.7 CH. VII OF FINANCE (NO. 2) ACT,
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4.9 CH. VII OF FINANCE (NO. 2) ACT,
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4.11 CH. VII OF FINANCE (NO. 2) ACT
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4.13 CH. VII OF FINANCE (NO. 2) ACT
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