Section
Section Title
  INTRODUCTION
  Title CHAPTER I - Preliminary View Judgements
  1 Short title and commencement View Judgements
  Title CHAPTER II - RATES OF INCOME-TAX View Judgements
  2 Income-tax View Judgements
  Title CHAPTER III - DIRECT TAXES View Judgements
  3 Amendment of section 2 View Judgements
  4 Amendment of section 7 View Judgements
  5 Amendment of section 9 View Judgements
  6 Amendment of section 10 View Judgements
  7 Amendment of section 10AA View Judgements
  8 Amendment of section 12A View Judgements
  9 Amendment of section 12AA View Judgements
  10 Amendment of section 13 View Judgements
  11 Amendment of section 17 View Judgements
  12 Amendment of section 35 View Judgements
  13 Amendment of section 36 View Judgements
  14 Amendment of section 40A View Judgements
  15 Insertion of new section 44DB View Judgements
  16 Amendment of section 47 View Judgements
  17 Amendment of section 49 View Judgements
  18 Amendment of section 54EC View Judgements
  19 Amendment of section 56 View Judgements
  20 Amendment of section 72A View Judgements
  21 Insertion of new section 72AB View Judgements
  22 Amendment of section 80A View Judgements
  23 Amendment of section 80AC View Judgements
  24 Amendment of section 80C View Judgements
  25 Amendment of section 80CCD View Judgements
  26 Amendment of section 80D View Judgements
  27 Amendment of section 80E View Judgements
  28 Amendment of section 80-1A View Judgements
  29 Amendment of section 80-IB View Judgements
  30 Amendment of section 80-IC View Judgements
  31 Insertion of new section 80-ID View Judgements
  32 Insertion of new section 80-IE View Judgements
  33 Amendment of section 92CA View Judgements
  34 Amendment of section 115 JB View Judgements
  35 Amendment of section 115-O View Judgements
  36 Amendment of section 115R View Judgements
  37 Amendment of Explanation to Chapter XII-E View Judgements
  38 Amendment of section 115 WB View Judgements
  39 Amendment of section 115 WC View Judgements
  40 Amendment of section 115 WJ View Judgements
  41 Insertion of new section 115 WKA View Judgements
  42 Amendment of section 120 View Judgements
  43 Amendment of section 132B View Judgements
  44 Amendment of section 139 View Judgements
  45 Insertion of new sections 139C and 139D View Judgements
  46 Amendment of section 142 View Judgements
  47 Amendment of section 143 View Judgements
  48 Amendment of section 153 View Judgements
  49 Amendment of section 153B View Judgements
  50 Insertion of new section 153D View Judgements
  51 Amendment of section 172 View Judgements
  52 Amendment of section 193 View Judgements
  53 53. Amendment of section 194A View Judgements
  54 Amendment of section 194C View Judgements
  55 Amendment of section 194H View Judgements
  56 Amendment of section 194-I View Judgements
  57 Amendment of section 194J View Judgements
  58 Amendment of section 197A View Judgements
  59 Amendment of section 201 View Judgements
  60 Amendment of section 206A View Judgements
  61 Amendment of section 206C View Judgements
  62 Amendment of section 245A View Judgements
  63 Amendment of section 245 View Judgements
  64 Amendment of section 245D View Judgements
  65 Amendment of section 245DD View Judgements
  66 Amendment of section 245E View Judgements
  67 Amendment of section 245F View Judgements
  68 Amendment of section 245H View Judgements
  69 Insertion of new sections 245HA and 245HAA View Judgements
  70 Substitution of new section for section 245K View Judgements
  71 Amendment of section 246 A View Judgements
  72 Substitution of new section for section 248 View Judgements
  73 Amendment of section 249 View Judgements
  74 Amendment of section 253 View Judgements
  75 Amendment of section 254 View Judgements
  76 Amendment of section 271 View Judgements
  77 Insertion of new section 271 AAA View Judgements
  78 Insertion of new section 292C View Judgements
  79 Amendment of section 295 View Judgements
  80 Amendment of section 296 View Judgements
  81 Amendment of Second Schedule View Judgements
  82 Amendment of Fourth Schedule View Judgements
  83 Amendment of section 2 View Judgements
  84 Amendment of section 22A View Judgements
  85 Amendment of section 22C View Judgements
  86 Amendment of section 22D View Judgements
  87 Amendment of section 22DD View Judgements
  88 Amendment of section 22E View Judgements
  89 Amendment of section 22F View Judgements
  90 Amendment of section 22H View Judgements
  91 Insertion of new sections 22HA and 22HAA View Judgements
  92 Substitution of new section for section 22K View Judgements
  93 Insertion of new section 42D View Judgements
  Title CHAPTER IV - INDIRECT TAXES View Judgements
  94 Amendment of section 2 View Judgements
  95 Substitution of new for section 14 View Judgements
  96 Amendment of section 27 View Judgements
  97 Amendment of section 28E View Judgements
  98 Amendment of section 75A View Judgements
  99 Omission of Chapter XA View Judgements
  100 Amendment of section 127A View Judgements
  101 Amendment of section 127B View Judgements
  102 Substitution of new section for section 127C View Judgements
  103 Amendment of section 127E View Judgements
  104 Amendment of section 127F View Judgements
  105 Amendment of section 127H View Judgements
  106 Amendment of section 127J View Judgements
  107 Amendment of section 127K View Judgements
  108 Amendment of section 127L View Judgements
  109 Omission of section 127MA View Judgements
  110 Amendment of section 129 View Judgements
  111 Amendment of section 129D View Judgements
  112 Amendment of section 135 View Judgements
  113 Amendment of section 156 View Judgements
  114 Amendment of First Schedule and Second Schedule View Judgements
  115 Amendment of section 3 View Judgements
  116 Insertion of new section 5B View Judgements
  117 Amendment of section 11B View Judgements
  118 Amendment of section 23A View Judgements
  119 Amendment of section 31 View Judgements
  120 Amendment of section 32A View Judgements
  121 Amendment of section 32E View Judgements
  122 Substitution of new section for section 32F View Judgements
  123 Amendment of section 32H View Judgements
  124 Amendment of section 32-I View Judgements
  125 Amendment of section 32K View Judgements
  126 Amendment of section 32M View Judgements
  127 Amendment of section 32N View Judgements
  128 Amendment of section 32-O View Judgements
  129 omitted of section 32PA View Judgements
  130 Amendment of section 35E View Judgements
  131 Amendment of section 35F View Judgements
  132 Amendment of section 37 View Judgements
  133 Amendment of Third Schedule View Judgements
  134 Amendment of First Schedule to Act 5 of 1986 View Judgements
  Title CHAPTER V - SERVICE TAX View Judgements
  135 Amendment of Act 32 of 1994 View Judgements
  Title CHAPTER VI - SECONDARY AND HIGHER EDUCATION CESS View Judgements
  136 Secondary and Higher Education Cess View Judgements
  137 Definition View Judgements
  138 Secondary and Higher Education Cess on excisable goods View Judgements
  139 Secondary and Higher Education Cess on imported goods View Judgements
  140 Secondary and Higher Education Cess on taxable services View Judgements
  141 Amendment of Act 23 of 2004 View Judgements
  Title CHAPTER VII - MISCELLANEOUS View Judgements
  142 Amendment of section 14 of Act 74 of 1956 View Judgements
  143 Amendment of First Schedule to Act 58 of 1957 View Judgements
  SCHEDULE I
  SCHEDULE II
  SCHEDULE III
  SCHEDULE IV
  SCHEDULE V
  SCHEDULE VI
  144 Amendment of section 94 of Act 18 of 2005 View Judgements



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