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FINANCE ACT, 2010 2.4SECTIONPAGE18. Amendment of section 47 2.1719. Amendment of section 47A 2.1820. Amendment of section 49 2.1821. Amendment of section 56 2.1922. Amendment of section 72A 2.2023. Amendment of section 80A 2.2124. Insertion of new section 80CCF 2.2125. Amendment of section 80D 2.2126. Amendment of section 80GGA 2.2127. Amendment of section 80-IB 2.2228. Amendment of section 80-ID 2.2229. Amendment of section 115JAA 2.2230. Amendment of section 115JB 2.2231. Amendment of section 115WE 2.2332. Amendment of section 139 2.2333. Amendment of section 142A 2.2334. Amendment of section 143 2.2335. Amendment of section 194B 2.2336. Amendment of section 194BB 2.2337. Amendment of section 194C 2.2338. Amendment of section 194D 2.2439. Amendment of section 194H 2.2440. Amendment of section 194-I 2.2441. Amendment of section 194J 2.2442. Amendment of section 201 2.2443. Amendment of section 203 2.2444. Amendment of section 206C 2.2445. Amendment of section 245A 2.2546. Amendment of section 245C 2.2547. Amendment of section 245D 2.2548. Amendment of section 256 2.2649. Amendment of section 260A 2.2650. Amendment of section 271B 2.2651. Amendment of section 282B 2.2652. Amendment of First Schedule 2.26
2.5 ARRANGEMENT OF SECTIONSSECTIONPAGEWealth-tax53. Amendment of section 22A 2.2754. Amendment of section 22D 2.2755. Amendment of section 27 2.2756. Amendment of section 27A 2.27** ** **CHAPTER VIIIMISCELLANEOUS85. Amendment of section 3 of Act 16 of 1955 2.2886. Amendment of Act 14 of 2001 2.2887. Amendment of Act 18 of 2005 2.28THE FIRST SCHEDULE 2.28
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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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1.161 CH. IV - COMPUTATION OF BUSIN
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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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1.381 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. 80HH I.T. ACT, 1961 1.416(ii) it
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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. 80HHD I.T. ACT, 1961 1.434(d) fo
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S. 80HHD I.T. ACT, 1961 1.436(5) Wh
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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-IA I.T. ACT, 1961 1.464(9) Wh
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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 1.472(b) ha
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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-IC I.T. ACT, 1961 1.480(i) on
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S. 80-ID I.T. ACT, 1961 1.482(v)
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S. 80-IE I.T. ACT, 1961 1.4841[(e)
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S. 80J I.T. ACT, 1961 1.486plant an
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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. 80M I.T. ACT, 1961 1.492(c) from
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S. 80-O I.T. ACT, 1961 1.494a forei
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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 1.516(b) any a
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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. 90A I.T. ACT, 1961 1.526(ii) inc
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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. 115AC I.T. ACT, 1961 1.552(ii) t
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S. 115ACA I.T. ACT, 1961 1.554(ii)
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S. 115B I.T. ACT, 1961 1.556(2) Whe
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S. 115BBC I.T. ACT, 1961 1.558the i
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S. 115J I.T. ACT, 1961 1.56458[(g)
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S. 115JAA I.T. ACT, 1961 1.56880[(2
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S. 115JB I.T. ACT, 1961 1.570Provid
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S. 115JB I.T. ACT, 1961 1.572Explan
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S. 115-O I.T. ACT, 1961 1.57413[CHA
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S. 115R I.T. ACT, 1961 1.576When co
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S. 115T I.T. ACT, 1961 1.578(4) No
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S. 115VA I.T. ACT, 1961 1.580Defini
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S. 115VG I.T. ACT, 1961 1.582(v) ha
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S. 115V-I I.T. ACT, 1961 1.584Provi
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S. 115VK I.T. ACT, 1961 1.586(2) Th
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S. 115VP I.T. ACT, 1961 1.588Charge
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S. 115VT I.T. ACT, 1961 1.590D.—C
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S. 115VW I.T. ACT, 1961 1.592(2) Th
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S. 115VZB I.T. ACT, 1961 1.594amalg
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S. 115WB I.T. ACT, 1961 1.59654[Pro
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S. 115WB I.T. ACT, 1961 1.598(v) be
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S. 115WC I.T. ACT, 1961 1.600amount
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S. 115WE I.T. ACT, 1961 1.602(2) In
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S. 115WF I.T. ACT, 1961 1.604Provid
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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. 119 I.T. ACT, 1961 1.61090[Appoi
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S. 120 I.T. ACT, 1961 1.612(3) 10 [
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S. 124 I.T. ACT, 1961 1.614Jurisdic
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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. 137 I.T. ACT, 1961 1.63673[Asses
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S. 139 I.T. ACT, 1961 1.638in the O
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S. 139A I.T. ACT, 1961 1.65067[***]
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S. 142 I.T. ACT, 1961 1.660Provisio
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S. 142 I.T. ACT, 1961 1.66254[Provi
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S. 143 I.T. ACT, 1961 1.664(a) the
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S. 143 I.T. ACT, 1961 1.666serve on
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S. 144 I.T. ACT, 1961 1.668(a) any
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S. 144C I.T. ACT, 1961 1.67097[Refe
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S. 153 I.T. ACT, 1961 1.680and any
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S. 163 I.T. ACT, 1961 1.71421[***](
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S. 167C I.T. ACT, 1961 1.72061[Char
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S. 171 I.T. ACT, 1961 1.722succeede
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S. 176 I.T. ACT, 1961 1.728juridica
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S. 187 I.T. ACT, 1961 1.734(4) Wher
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S. 193 I.T. ACT, 1961 1.74288[(v) a
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S. 194B I.T. ACT, 1961 1.748Profits
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S. 194F I.T. ACT, 1961 1.754for sol
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S. 194K I.T. ACT, 1961 1.760or inte
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S. 195 I.T. ACT, 1961 1.762of payme
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S. 196D I.T. ACT, 1961 1.766be deem
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S. 202 I.T. ACT, 1961 1.774(i) at o
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S. 203A I.T. ACT, 1961 1.776(3) 12-
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S. 206 I.T. ACT, 1961 1.778maintain
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S. 206A I.T. ACT, 1961 1.780tax und
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S. 206C I.T. ACT, 1961 1.782Person
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S. 206C I.T. ACT, 1961 1.784the acc
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S. 206C I.T. ACT, 1961 1.78678[(5A)
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S. 206C I.T. ACT, 1961 1.788section
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S. 209 I.T. ACT, 1961 1.7909[Condit
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S. 210 I.T. ACT, 1961 1.792section
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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. 234C I.T. ACT, 1961 1.818been a
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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. 245A I.T. ACT, 1961 1.828Provide
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S. 245BC I.T. ACT, 1961 1.830(4) No
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S. 245C I.T. ACT, 1961 1.832and suc
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S. 245D I.T. ACT, 1961 1.834applica
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S. 245D I.T. ACT, 1961 1.836may cal
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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
Page 998 and 999:
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
Page 1010 and 1011:
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
Page 1016 and 1017:
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
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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
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Item 13 I.T. ACT, 1961 1.10042. Iro
Page 1038 and 1039:
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
Page 1048 and 1049:
APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051:
1.1019 APPENDIXscheme) in the banki
Page 1052 and 1053:
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
Page 1084 and 1085:
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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1.1071 APPENDIX(h) “multiple disa
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 1152 and 1153: DIVISION TWOFinanceAct, 2010
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
Page 1204 and 1205:
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
Page 1216 and 1217:
4.7 CH. VII OF FINANCE (NO. 2) ACT,
Page 1218 and 1219:
4.9 CH. VII OF FINANCE (NO. 2) ACT,
Page 1220 and 1221:
4.11 CH. VII OF FINANCE (NO. 2) ACT
Page 1222:
4.13 CH. VII OF FINANCE (NO. 2) ACT
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