Act-
Enacted 2009

The Finance Act, 2009

In force 89 sections Finance

An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.

Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 2009

What this Act covers

The Finance Act for 2009. 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. 89 sections.

  1. 1Short title and commencement
  2. 2Income-tax
  3. 3Amendment of section 2
  4. 4Amendment of section 10
  5. 5Amendment of section 10A
  6. 6Amendment of section 10AA
  7. 7Amendment of section 10B
  8. 8Insertion of new section 13B
  9. 9Amendment of section 17
  10. 10Amendment of section 28
  11. 11Amendment of section 32
  12. 12Amendment of section 35
  13. 13Insertion of new section 35AD
  14. 14Amendment of section 36
  15. 15Amendment of section 40
  16. 16Amendment of section 40A
  17. 17Amendment of section 43
  18. 18Amendment of section 44AA
  19. 19Amendment of section 44AB
  20. 20Substitution of new section for section 44AD
  21. 21Amendment of section 44AE
  22. 22Amendment of section 44AF
  23. 23Amendment of section 49
  24. 24Amendment of section 50B
  25. 25Amendment of section 50C
  26. 26Amendment of section 56
  27. 27Amendment of section 57
  28. 28Insertion of new section 73A
  29. 29Amendment of section 80A
  30. 30Amendment of section 80CCD
  31. 31Amendment of section 80DD
  32. 32Amendment of section 80E
  33. 33Amendment of section 80G
  34. 34Amendment of section 80GGB
  35. 35Amendment of section 80GGC
  36. 36Amendment of section 80-IA
  37. 37Amendment of section 80-IB
  38. 38Amendment of section 80U
  39. 39Amendment of section 89
  40. 40Substitution of new section for section 90
  41. 41Amendment of section 92C
  42. 42Insertion of new section 92CB
  43. 43Amendment of section 115BBC
  44. 44Amendment of section 115JA
  45. 45Amendment of section 115JAA
  46. 46Amendment of section 115JB
  47. 47Amendment of section 115-O
  48. 48Amendment of section 115WE
  49. 49Insertion of new section 115WM
  50. 50Amendment of section 131
  51. 51Amendment of section 132
  52. 52Amendment of section 132A
  53. 53Amendment of section 139A
  54. 54Amendment of section 140
  55. 55Amendment of section 143
  56. 56Insertion of new section 144C
  57. 57Substitution of new section for section 145A
  58. 58Amendment of section 147
  59. 59Insertion of new section 167C
  60. 60Amendment of section 194A
  61. 61Substitution of new section for section 194C
  62. 62Amendment of section 194-I
  63. 63Amendment of section 197A
  64. 64Amendment of section 200
  65. 65Insertion of new section 200A
  66. 66Amendment of section 201
  67. 67Amendment of section 203A
  68. 68Amendment of section 206A
  69. 69Insertion of new section 206AA
  70. 70Amendment of section 206C
  71. 71Amendment of section 208
  72. 72Amendment of section 246A
  73. 73Amendment of section 253
  74. 74Amendment of section 271
  75. 75Amendment of section 272A
  76. 76Amendment of section 281B
  77. 77Substitution of new section for section 282
  78. 78Insertion of new section 282B
  79. 79Insertion of new section 293C
  80. 80Amendment of First Schedule
  81. 81Amendment of Fourth Schedule
  82. 82Amendment of Thirteenth Schedule
  83. 83Amendment of section 3
  84. 84Amendment of section 44A
  85. 114Amendment of section 13 of Act 58 of 2002
  86. 115Amendment of Chapter VII of Finance (No. 2) Act, 2004
  87. 116Amendment of Act 18 of 2008
  88. 117Repeal
  89. 102120000000010168THE FIRST SCHEDULE

Related Acts

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 89 sections of this Act has its own page. This page is not a substitute for legal advice.