An Act to give effect to the financial proposals of the Central Government for the financial year 2004-2005.

Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 2004

What this Act covers

The Finance Act for 2004. Its First Schedule carries the rates of income-tax for the year; the rest amends the Income-tax Act and the other fiscal statutes. The rate of tax for a year is fixed here and not in the Income-tax Act.

Sections

Type to filter. 68 sections.

1. 1Short title and commencement
2. 2Income-tax
3. 3Amendment of section 2
4. 4Amendment of section 7
5. 5Amendment of section 10
6. 6Amendment of section 12AA
7. 7Amendment of section 17
8. 8Amendment of section 32
9. 9Amendment of section 33AC
10. 10Amendment of section 35AC
11. 11Amendment of section 40
12. 12Amendment of section 48
13. 13Amendment of section 56
14. 14Amendment of section 71
15. 15Insertion of new section 80CCD
16. 16Amendment of section 80DD
17. 17Amendment of section 80IA
18. 18Amendment of section 80IB
19. 19Amendment of section 80U
20. 20Amendment of section 87
21. 21Amendment of section 88
22. 22Insertion of new section 88D
23. 23Insertion of new section 88E
24. 24Amendment of section 90
25. 25Amendment of section 94
26. 26Insertion of new section 111A
27. 27Amendment of section 115AD
28. 28Amendment of section 115JB
29. 29Amendment of section 115R
30. 30Insertion of new Chapter XII-G
31. 31Amendment of section 119
32. 32Amendment of section 139
33. 33Amendment of section 139A
34. 34Insertion of new section 142A
35. 35Amendment of section 153
36. 36Amendment of section 153B
37. 37Amendment of section 194C
38. 38Insertion of new section 194LA
39. 39Amendment of section 197
40. 40Amendment of section 198
41. 41Amendment of section 199
42. 42Amendment of section 200
43. 43Amendment of section 202
44. 44Amendment of section 203
45. 45Substitution of new section for section 203A
46. 46Insertion of new section 203AA
47. 47Amendment of section 204
48. 48Amendment of section 205
49. 49Amendment of section 206
50. 50Amendment of section 206C
51. 51Amendment of section 206CA
52. 52Amendment of section 245RR
53. 53Amendment of section 246A
54. 54Amendment of section 253
55. 55Insertion of new section 271FA
56. 56Amendment of section 272A
57. 57Amendment of section 272B
58. 58Amendment of section 272BBB
59. 59Amendment of section 273B
60. 60Insertion of new section 277A
61. 61Amendment of section 278B
62. 62Amendment of section 279
63. 63Substitution of new section for section 285BA
64. 64Amendment of Thirteenth Schedule
65. 65Amendment of section 35HA of Act 27 of 1957
66. 120Amendment of section 4 of Act 39 of 2003
67. 121Repeal of section 2 of Act 13 of 2004
68. First ScheduleFirst Schedule

Related Acts

• The Sick Industrial Companies (Special Provisions) Repeal Act, 20036 sections
• The Finance Act, 2003108 sections
• The Prevention of Money-Laundering Act, 200281 sections
• The Finance Act, 200570 sections
• The Credit Information Companies (Regulation) Act, 200538 sections
• The Industrial Development Bank (Transfer of Undertaking and Repeal) Act, 200315 sections
• The Fiscal Responsibility and Budget Management Act, 200314 sections
• The Finance Act, 2002124 sections

Provenance. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 68 sections of this Act has its own page. This page is not a substitute for legal advice.