Microsoft Word - Final PDF Finance Bill, 2021

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iii

CLAUSES

63. Amendment of section 245G.


64. Amendment of section 245H.
65. Insertion of new section 245M.
66. Insertion of new Chapter XIX-AA.
67. Amendment of section 245N.
68. Amendment of section 245-O.
69. Insertion of new section 245-OB.
70. Amendment of section 245P.
71. Amendment of section 245Q.
72. Amendment of section 245R.
73. Amendment of section 245S.
74. Amendment of section 245T.
75. Amendment of section 245U.
76. Amendment of section 245V.
77. Insertion of new section 245W.
78. Amendment of section 255.
79. Amendment of section 281B.

CHAPTER IV

INDIRECT TAXES

Customs
80. Amendment of section 2.
81. Amendment of section 5.
82. Amendment of section 25.
83. Insertion of new section 28BB.
84. Amendment of section 46.
85. Amendment of section 110.
86. Amendment of section 113.
87. Insertion of new section 114AC.
88. Amendment of section 139.
89. Amendment of section 149.
90. Amendment of section 153.
91. Insertion of new section 154C.

Customs Tariff

92. Amendment of section 8B.


93. Amendment of section 9.
94. Amendment of section 9A.
95. Amendment of First Schedule.
iv

CLAUSES
Excise

96. Amendment of Fourth Schedule.


97. Amendment of Chapter 27 of Fourth Schedule.
98. Revised date of effect to amendments made in Fourth Schedule vide notification issued
under section 3C of Central Excise Act, 1944.

Central Goods and Service Tax

99. Amendment of section 7.


100. Amendment of section 16.
101. Amendment of section 35.
102. Substitution of new section for section 44.
103. Amendment of section 50.
104. Amendment of section 74.
105. Amendment of section 75.
106. Amendment of section 83.
107. Amendment of section 107.
108. Amendment of section 129.
109. Amendment of section 130.
110. Substitution of new section for section 151.
111. Amendment of section 152.
112. Amendment of section 168.
113. Amendment of Schedule II.

Integrated Goods and Services Tax

114. Amendment of section 16.

CHAPTER V

AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS

115. Agriculture Infrastructure and Development Cess on imported goods.


116. Agriculture Infrastructure and Development Cess on excisable goods.

CHAPTER VI

MISCELLANEOUS

PART I
AMENDMENT TO THE INDIAN STAMP ACT, 1899
v

CLAUSES

117. Insertion of new section 8G.

PART II
AMENDMENT TO THE CONTINGENCY FUND OF INDIA ACT, 1950

118. Amendment of Act 49 of 1950.

PART III
AMENDMENTS TO THE LIFE INSURANCE CORPORATION ACT, 1956

119. Commencement of this Part.


120. Amendment of section 2.
121. Substitution of section 4.
122. Substitution of section 5.
123. Substitution of section 19.
124. Substitution of section 20.
125. Amendment of section 22.
126. Insertion of new section 23A.
127. Substitution of section 24.
128. Substitution of section 25.
129. Amendment of section 26.
130. Amendment of section 27.
131. Amendment of section 28.
132. Amendment of section 28A.
133. Insertion of new sections 28B and 28C.
134. Substitution of sections 46 and 47.
135. Amendment of section 48.
136. Amendment of section 49.
137. Insertion of sections 50 and 51.

PART IV
AMENDMENTS TO THE SECURITIES CONTRACTS (REGULATION) ACT, 1956

138. Commencement of this Part.


139. Amendment of section 2.
140. Insertion of new section 30B.

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