THE FINANCE BILL, 2021

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ARRANGEMENT OF CLAUSES
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CHAPTER I

PRELIMINARY

CLAUSES

1. Short title and commencement.

CHAPTER II

RATES OF INCOME-TAX
2. Income-tax.

CHAPTER III

DIRECT TAXES

Income-tax
3. Amendment of section 2.
4. Amendment of section 9A.
5. Amendment of section 10.
6. Amendment of section11.
7. Amendment of section 32.
8. Amendment of section 36.
9. Amendment of section 43B.
10. Amendment of section 43CA.
11. Amendment of section 44AB.
12. Amendment of section 44ADA.
13. Amendment of section 44DB.
14. Amendment of section 45.
15. Amendment of section 47.
16. Amendment of section 48.
17. Amendment of section 49.
18. Amendment of section 50.
19. Amendment of section 54GB.
20. Amendment of section 55.
21. Amendment of section 56.
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CLAUSES

22. Amendment of section 72A.

23. Amendment of section 79.
24. Amendment of section 80EEA.
25. Amendment of section 80-IAC.
26. Amendment of section 80-IBA.
27. Amendment of section 80LA.
28. Insertion of new section 89A.
29. Amendment of section 112A.
30. Amendment of section 115AD.
31. Amendment of section 115JB.
32. Amendment of section 139.
33. Amendment of section 142.
34. Amendment of section 143.
35. Substitution of new section for section 147.
36. Substitution of new section for section 148.
37. Insertion of new section 148A.
38. Substitution of new section for section 149.
39. Substitution of new section for section 151.
40. Amendment of section 151A.
41. Amendment of section 153.
42. Amendment of section 153A.
43. Amendment of section 153C.
44. Amendment of section 194.
45. Amendment of section 194A.
46. Amendment of section 194-IB.
47. Insertion of new section 194P.
48. Insertion of new section 194Q.
49. Amendment of section 196D.
50. Amendment of section 206AA.
51. Insertion of new section 206AB.
52. Insertion of new section 206CCA.
53. Amendment of section 234C.
54. Amendment of section 245A.
55. Insertion of new section 245AA.
56. Amendment of section 245B
57. Amendment of section 245BC.
58. Amendment of section 245BD.
59. Amendment of section 245C.
60. Amendment of section 245D.
61. Amendment of section 245DD.
62. Amendment of section 245F.