Income Tax (Amendment) Act 2021(No. 27 of 2021)
Table of Contents
Long Title
Enacting Formula
1 Short title and commencement
2 Amendment of section 6
3 New section 10P
4 Amendment of section 13
5 Amendment of section 13S
6 Amendment of section 13U
7 Amendment of section 13ZA
8 Amendment of section 14B
9 Amendment of section 14D
10 Amendment of section 14I
11 Amendment of section 14K
12 Amendment of section 14Q
13 Amendment of section 14ZA
14 Amendment of section 14ZB
15 Amendment of section 14ZE
16 Amendment of section 14ZF
17 New sections 14ZG and 14ZH
18 Amendment of section 15
19 New section 15B
20 Amendment of section 19
21 Amendment of section 19A
22 New section 19E
23 Amendment of section 20
24 Amendment of section 24
25 New section 25
26 Amendment of section 26
27 New section 32A
28 Amendment of section 34E
29 Amendment of section 37
30 Amendment of section 37B
31 Amendment of section 37C
32 Amendment of section 37E
33 Amendment of section 37L
34 Amendment of section 42
35 Amendment of section 42A
36 Amendment of section 43C
37 Amendment of section 43W
38 Amendment of section 43ZA
39 Amendment of section 43ZB
40 Amendment of section 43ZF
41 Amendment of section 43ZI
42 Amendment of section 45I
43 Amendment of section 50
44 Amendment of section 50C
45 Amendment of section 62B
46 Amendment of section 74
47 Amendment of section 94
48 Amendment of section 94A
49 Amendment of section 101
50 New section 104A
51 Amendment of section 105M
52 Amendment of Part 3 of Third Schedule
53 Amendment of Fifth Schedule
54 Amendment of Ninth Schedule
55 Related amendment to Betting and Sweepstake Duties Act
56 Related amendment to Estate Duty Act
57 Related amendments to Goods and Services Tax Act
58 Related amendment to Private Lotteries Act
59 Related amendment to Property Tax Act
60 Related amendment to Stamp Duties Act
61 Validation relating to section 3
62 Validation relating to section 54
63 Validation relating to section 57(c)
64 Saving and transitional provisions