Direct Tax Laws (Amendment) Act, 1987


Section
Section Title
  INTRODUCTION
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title and commencement View Judgements
  title CHAPTER II : AMENDMENTS TO THE INCOME-TAX ACT, 1961 View Judgements
  2 Substitution of new authorities View Judgements
  3 Amendment of section 2 View Judgements
  4 Substitution of new section for section 3 View Judgements
  5 Amendment of section 4 View Judgements
  6 Amendment of section 10 View Judgements
  7 Omission of sections 11, 12, 12A and 13 View Judgements
  8 Amendment of section 15 View Judgements
  9 Amendment of section 28 View Judgements
  10 Omission of sections 35, 35B, 35C, 35CC, 35CCA and 35CCB View Judgements
  11 Amendment of section 36 View Judgements
  127 Omission of section 39 View Judgements
  13 Amendment of section 40 View Judgements
  14 Amendment of section 40A View Judgements
  15 Amendment of section 43B View Judgements
  16 Insertion of new section 54A View Judgements
  17 Amendment of section 64 View Judgements
  18 Substitution of new section for section 67 View Judgements
  19 Omission of sections 75, 76 and 77 View Judgements
  20 Amendment of section 78 View Judgements
  21 Amendment of section 80A View Judgements
  22 Amendment of section 80B View Judgements
  23 Omission of section 80E View Judgements
  24 Insertion of new section 80F View Judgements
  25 Amendment of section 80G View Judgements
  26 Omission of section 80GGA View Judgements
  27 Amendment of section 80L View Judgements
  28 Omission of section 80QQ View Judgements
  29 Substitution of new section for section 86 View Judgements
  30 Substitution of new sections for sections 116, 117 and 118 View Judgements
  31 Amendment of section 119 View Judgements
  32 Substitution of new section for section 120 View Judgements
  33 Omissions of sections 121, 121A, 122, 123, 125, 125A, 126, 128, 130 and 130A View Judgements
  34 Substitution of new section for section 124 View Judgements
  35 Substitution of new section for section 127 View Judgements
  36 Amendment of section 131 View Judgements
  37 Amendment of section 132 View Judgements
  38 Amendment of section 132A View Judgements
  39 Amendment of section 133 View Judgements
  40 Amendment of section 133A View Judgements
  41 Amendment of section 138 View Judgements
  42 Amendment of section 139 View Judgements
  43 Amendment of section 139A View Judgements
  44 Amendment of section 140 View Judgements
  45 Amendment of section 140A View Judgements
  46 Omission of section 141A View Judgements
  47 Amendment of section 142 View Judgements
  48 Substitution of new section for section 143 View Judgements
  49 Amendment of section 144 View Judgements
  50 Amendment of section 144A View Judgements
  51 Omission of section 144B View Judgements
  52 Amendment of section 145 View Judgements
  53 Omission of section 146 View Judgements
  54 Substitution of new sections for sections 147 and 148 View Judgements
  55 Amendment of section 149 View Judgements
  56 Amendment of section 150 View Judgements
  57 Substitution of new section for section 151 View Judgements
  58 Amendment of section 152 View Judgements
  59 Amendment of section 153 View Judgements
  60 Amendment of section 154 View Judgements
  61 Amendment of section 155 View Judgements
  62 Amendment of section 158 View Judgements
  63 Insertion of new Chapter XIV-B View Judgements
  64 Amendment of section 164 View Judgements
  65 Amendment of section 164A View Judgements
  66 Substitution of new sections for section 167A View Judgements
  67 Omission of sections 182 and 183 View Judgements
  68 Substitution of new sections for sections 184, 185 and 186 View Judgements
  69 Amendment of section 187 View Judgements
  70 Insertion of new section 188A View Judgements
  71 Amendment of section 189 View Judgements
  72 Insertion of new section 189A View Judgements
  73 Amendment of section 194A View Judgements
  74 Insertion of new section 194E View Judgements
  75 Substitution of new sections for section 196 View Judgements
  76 Substitution of new sections for sections 207 and 208 View Judgements
  77 Amendment of section 209 View Judgements
  78 Omission of section 209A View Judgements
  79 Substitution of new section for section 210 View Judgements
  80 Substitution of new section for section 211 View Judgements
  81 Omission of sections 212 and 213 View Judgements
  82 Amendment of section 214 View Judgements
  83 Amendment of section 215 View Judgements
  84 Substitution of new section for section 218 View Judgements
  85 Amendment of section 220 View Judgements
  86 Amendment of section 222 View Judgements
  87 Substitution of new sections for sections 223, 224 and 225 View Judgements
  88 Amendment of section 226 View Judgements
  89 Omission of section 228 View Judgements
  90 Amendment of section 228A View Judgements
  91 Amendment of section 230 View Judgements
  92 Amendment of section 230A View Judgements
  93 Omission of section 231 View Judgements
  94 Insertion of new sections 234A, 234B and 234C View Judgements
  95 Amendment of section 240 View Judgements
  96 Amendment of section 243 View Judgements
  97 Amendment of section 244 View Judgements
  98 Insertion of new section 244A View Judgements
  99 Amendment of sub-headings and substitution of new sections of section 246 View Judgements
  100 Omission of section 247 View Judgements
  101 Substitution of new section for section 267 View Judgements
  102 Amendment of section 268 View Judgements
  103 Amendment of section 269SS View Judgements
  104 Amendment of section 269T View Judgements
  105 Omission of section 270 View Judgements
  106 Substitution of new section for section 271 View Judgements
  107 Amendment of section 271A View Judgements
  108 Insertion of new sections 271C, 271D and 271E View Judgements
  109 Omission of section 272 View Judgements
  110 Substitution of new section for section 272A View Judgements
  111 Omission of section 272B View Judgements
  112 Amendment of section 273 View Judgements
  113 Amendment of section 273A View Judgements
  114 Amendment of section 273B View Judgements
  115 Amendment of section 274 View Judgements
  116 Amendment of section 275 View Judgements
  117 Insertion of new section 276 View Judgements
  118 Substitution of new section for section 276B View Judgements
  119 Omission of sections 276DD and 276E View Judgements
  120 Amendment of section 278AA View Judgements
  121 Insertion of new section 293B View Judgements
  122 Substitution of new section for section 296 View Judgements
  123 Amendment of section 298 View Judgements
  124 Amendment of the Second Schedule View Judgements
  125 Insertion of Tenth Schedule View Judgements
  126 Consequential amendments View Judgements
  title CHAPTER III : AMENDMENTS TO THE WEALTH-TAX ACT, 1957 View Judgements
  127 Substitution of new authorities View Judgements
  128 Amendment of section 2 View Judgements
  129 Amendment of section 3 View Judgements
  130 Amendment of section 5 View Judgements
  131 Substitution of new section for sections 8, 9, 10 and 11 View Judgements
  132 Omission of Sections 8A, 8AA, 8B, 9A, 10A, 11A, 11AA, 11B, 12 and 13 View Judgements
  133 Amendment of section 14 View Judgements
  134 Substitution of new section for section 15 View Judgements
  135 Amendment of section 15A View Judgements
  136 Substitution of new section for section 15B View Judgements
  137 Omission of section 15C View Judgements
  138 Substitution of new section for section 16 View Judgements
  139 Amendment of section 17 View Judgements
  140 Amendment of section 17A View Judgements
  141 Insertion of new section 17B View Judgements
  142 Substitution of new sections for sections 18 and 18A View Judgements
  143 Insertion of new Chapter IVB View Judgements
  144 Amendment of section 21A View Judgements
  145 Amendment of section 21AA View Judgements
  146 Amendment of section 23 View Judgements
  147 Insertion of new section 23A View Judgements
  148 Amendment of section 31 View Judgements
  149 Amendment of section 32 View Judgements
  150 Amendment of section 34A View Judgements
  151 Amendment of section 35 View Judgements
  152 Amendment of section 35K View Judgements
  153 Amendment of section 37 View Judgements
  154 Amendment of section 37A View Judgements
  155 Amendment of section 37B View Judgements
  156 Insertion of new section 37C View Judgements
  157 Amendment of section 38 View Judgements
  158 Amendment of section 45 View Judgements
  159 Insertion of new section 47 View Judgements
  160 Consequential amendments View Judgements
  title CHAPTER IV : AMENDMENTS TO THE GIFT-TAX ACT, 1958 View Judgements
  161 Substitution of new authorities View Judgements
  162 Amendment of section 2 View Judgements
  163 Amendment of section 3 View Judgements
  164 Substitution of new sections for sections 7, 8, 9 and 10 View Judgements
  165 Omission of sections 7A, 7AA, 7B, 8A, 9A, 11, 11A, 11B and 12 View Judgements
  166 Amendment of section 13 View Judgements
  167 Substitution of new section for section 14 View Judgements
  168 Amendment of section 14A View Judgements
  169 Insertion of new section 14B View Judgements
  170 Substitution of new section for section 15 View Judgements
  171 Amendment of section 16 View Judgements
  172 Amendment of section 16A View Judgements
  173 Insertion of new section 16B View Judgements
  174 Substitution of new sections for sections 17 and 17A View Judgements
  175 Insertion of new Chapter IVA View Judgements
  176 Amendment of section 22 View Judgements
  177 Insertion of new section 22A View Judgements
  178 Amendment of section 32 View Judgements
  179 Amendment of section 33 View Judgements
  180 Amendment of section 33A View Judgements
  181 Amendment of section 34 View Judgements
  182 Amendment of section 36 View Judgements
  183 Amendment of section 37 View Judgements
  184 Amendment of section 45 View Judgements
  185 Insertion of new section 47 View Judgements
  186 Consequential amendments View Judgements
  title CHAPTER V : AMENDMENTS TO THE COMPANIES View Judgements
  187 Substitution of new authorities View Judgements
  188 Substitution of new section for section 3 View Judgements
  189 Amendment of section 18 View Judgements



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