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List of Amended Sections of Income Tax Act, 1961 and Wealth Tax Act, 1957 vide Finance (No. 2) Act, 2009
(As amended)
| Act | Section | Particular |
|
| Income-tax Act, 1961 | 2 Part A | Definitions [Clause (1) to Clause (15)] | |
| Income-tax Act, 1961 | 2 Part B | Definitions [Clause (15A) to Clause (30)] | |
| Income-tax Act, 1961 | 2 Part C | Definitions [Clause (31) to Clause (48)] | |
| Income-tax Act, 1961 | 10 Part A | Incomes not included in total income [Clause (1) to Clause (10D)] | |
| Income-tax Act, 1961 | 10 Part B | Incomes not included in total income [Clause (11) to Clause (17)] | |
| Income-tax Act, 1961 | 10 Part C | Incomes not included in total income [Clause (17A) to Clause (23C)] | |
| Income-tax Act, 1961 | 10 Part D | Incomes not included in total income [Clause (23D) to Clause (44)] | |
| Income-tax Act, 1961 | 10A | Special provision in respect of newly established undertakings in free trade zone, etc. | |
| Income-tax Act, 1961 | 10AA | Special provisions in respect of newly established Units in Special Economic Zones. | |
| Income-tax Act, 1961 | 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings | |
| Income-tax Act, 1961 | 17 | Salary, perquisite and profits in lieu of salary defined | |
| Income-tax Act, 1961 | 28 | Profits and gains of business or profession | |
| Income-tax Act, 1961 | 32 | Depreciation | |
| Income-tax Act, 1961 | 35 | Expenditure on scientific research | |
| Income-tax Act, 1961 | 36 | Other deductions | |
| Income-tax Act, 1961 | 40 | Amounts not deductible | |
| Income-tax Act, 1961 | 40A | Expenses or payments not deductible in certain circumstances | |
| Income-tax Act, 1961 | 43 | Definitions of certain terms relevant to income from profits and gains of business or profession | |
| Income-tax Act, 1961 | 44AA | Maintenance of accounts by certain persons carrying on profession or business | |
| Income-tax Act, 1961 | 44AB | Audit of accounts of certain persons carrying on business or profession | |
| Income-tax Act, 1961 | 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages | |
| Income-tax Act, 1961 | 44AF | Special provisions for computing profits and gains of retail business | |
| Income-tax Act, 1961 | 49 | Cost with reference to certain modes of acquisition | |
| Income-tax Act, 1961 | 50B | Special provision for computation of capital gains in case of slump sale | |
| Income-tax Act, 1961 | 50C | Special provision for full value of consideration in certain cases | |
| Income-tax Act, 1961 | 44AD | Special provision for computing profits and gains of business on presumptive basis. | |
| Income-tax Act, 1961 | 56 | Income from other sources | |
| Income-tax Act, 1961 | 57 | Deductions | |
| Income-tax Act, 1961 | 80A | Deductions to be made in computing total income | |
| Income-tax Act, 1961 | 80CCD | Deduction in respect of contribution to pension scheme of Central Government | |
| Income-tax Act, 1961 | 80DD | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | |
| Income-tax Act, 1961 | 80E | Deduction in respect of interest on loan taken for higher education | |
| Income-tax Act, 1961 | 80IA | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | |
| Income-tax Act, 1961 | 80GGC | Deduction in respect of contributions given by any person to political parties | |
| Income-tax Act, 1961 | 80GGB | Deduction in respect of contributions given by companies to political parties or an electoral trust | |
| Income-tax Act, 1961 | 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. | |
| Income-tax Act, 1961 | 80IB | Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings | |
| Income-tax Act, 1961 | 80U | Deduction in case of a person with disability | |
| Income-tax Act, 1961 | 89 | Relief when salary, etc., is paid in arrears or in advance | |
| Income-tax Act, 1961 | 90 | Agreement with foreign countries or specified territories | |
| Income-tax Act, 1961 | 92C | Computation of arms length price | |
| Income-tax Act, 1961 | 115BBC | Anonymous donations to be taxed in certain cases | |
| Income-tax Act, 1961 | 115JA | Deemed income relating to certain companies | |
| Income-tax Act, 1961 | 115JAA | Tax credit in respect of tax paid on deemed income relating to certain companies | |
| Income-tax Act, 1961 | 115JB | Special provision for payment of tax by certain companies | |
| Income-tax Act, 1961 | 115O | Tax on distributed profits of domestic companies | |
| Income-tax Act, 1961 | 115WE | Assessment | |
| Income-tax Act, 1961 | 131 | Power regarding discovery, production of evidence, etc. | |
| Income-tax Act, 1961 | 132 | Search and seizure | |
| Income-tax Act, 1961 | 132A | Powers to requisition books of account, etc. | |
| Income-tax Act, 1961 | 139A | Permanent account number | |
| Income-tax Act, 1961 | 140 | Return by whom to be signed | |
| Income-tax Act, 1961 | 143 | Assessment | |
| Income-tax Act, 1961 | 145A | Method of accounting in certain cases | |
| Income-tax Act, 1961 | 147 | Income escaping assessment | |
| Income-tax Act, 1961 | 194A | Interest other than Interest on securities | |
| Income-tax Act, 1961 | 194C | Payments to contractors and sub-contractors | |
| Income-tax Act, 1961 | 194I | Rent | |
| Income-tax Act, 1961 | 197A | No deduction to be made in certain cases | |
| Income-tax Act, 1961 | 200 | Duty of person deducting tax | |
| Income-tax Act, 1961 | 201 | Consequences of failure to deduct or pay | |
| Income-tax Act, 1961 | 203A | Tax deduction and collection account number | |
| Income-tax Act, 1961 | 206A | Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax | |
| Income-tax Act, 1961 | 206C | Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | |
| Income-tax Act, 1961 | 208 | Conditions of liability to pay advance tax | |
| Income-tax Act, 1961 | 246A | Appealable orders before Commissioner (Appeals) | |
| Income-tax Act, 1961 | 253 | Appeals to the Appellate Tribunal | |
| Income-tax Act, 1961 | 271 | Failure to furnish returns, comply with notices, concealment of income, etc | |
| Income-tax Act, 1961 | 272A | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | |
| Income-tax Act, 1961 | 281B | Provisional attachment to protect revenue in certain cases | |
| Income-tax Act, 1961 | 282 | Service of notice generally | |
| Income-tax Act, 1961 | SCHEDULE 01 | INSURANCE BUSINESS | |
| Income-tax Act, 1961 | SCHEDULE 04 | Recognised Provident Funds | |
| Income-tax Act, 1961 | SCHEDULE 13 | List of articles or things | |
| Wealth Tax Act, 1957 | 3 | Charge of wealth-tax | |
| Wealth Tax Act, 1957 | 44A | Agreement for avoidance or relief of double taxation with respect to wealth-tax | |
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Finance (No. 2) Act, 2009 as passed by Lok Sabha and Rajya Sabha
