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OMITTED Following sections are now omitted: 12AA Procedure for registration 18 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] 19 ommited 35C [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 52 Consideration for transfer in cases of understatement.[OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 53 Exemption of capital gains from a residential house.[OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 54A Relief of tax on capital gains in certain cases.[OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972] 54C Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.[OMITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976] 54E Capital gain on transfer of capital assets not to be charged in certain cases 54EA Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities 54EB Capital gain on transfer of long-term capital assets not to be charged in certain cases 54ED Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases 54EE Capital gain not to be charged on investment in units of a specified fund 54GB. Capital gain on transfer of residential property not to be charged in certain cases 67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 71A Transitional provisions for set off of loss under the head "Income from house property" 76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 80AB Deductions to be made with reference to the income included in the gross total income 80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993] 80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan 80CCB Deduction in respect of investment made under Equity Linked Savings Scheme 80CCC Deduction in respect of contribution to certain pension funds 80CCE Limit on deductions under sections 80C, 80CCC and 80CCD 80CCF Deduction in respect of subscription to long-term infrastructure bonds 80CCG Deduction in respect of investment made under an equity savings scheme 80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981] 80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976] 80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas 80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas 80HHB Deduction in respect of profits and gains from projects outside India 80HHBA Deduction in respect of profits and gains from housing projects in certain cases 80HHC Deduction in respect of profits retained for export business 80HHD Deduction in respect of earnings in convertible foreign exchange 80HHE Deduction in respect of profits from export of computer software, etc. 80HHF Deduction in respect of profits and gains from export or transfer of film software, etc. 80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. 80IC Special provisions in respect of certain undertakings or enterprises in certain special category States 80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area 80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989] 80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]. 80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] .. 80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984] 80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 80Q Deduction in respect of profits and gains from the business of publication of books 80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 80QQA Deduction in respect of professional income of authors of text books in Indian languages 80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. 80RR Deduction in respect of professional income from foreign sources in certain cases 80RRA Deduction in respect of remuneration received for services rendered outside India 80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] 80TTB Deduction in respect of interest on deposits in case of senior citizens 80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995] 80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] 80VVA [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 81 to 85C Incomes forming part of total income on which no income-tax is payable 86A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] 88 Rebate on life insurance premia, contribution to provident fund, etc 88A [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.] 88B [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] 88C [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] 88D [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] 88E Rebate in respect of securities transaction tax 104 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 105 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 106 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 107 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 107A [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 108 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 109 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968] 115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 115K [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 115L [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]. 115M [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 115N [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] 121 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 121A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 122 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 125 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 125A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 126 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 128 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 130A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] 137 [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964] 141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] 141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 148B Prior approval for assessment,reassessment or recomputation in certain cases. 153A Assessment in case of search or requisition 153B Time limit for completion of assessment under section 153A 153C Assessment of income of any other person 153D Prior approval necessary for assessment in cases of search or requisition 158 Intimation of assessment of firm 158BI Chapter not to apply after certain date 181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] 182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India 194L Payment of compensation on acquisition of capital asset 194LD Income by way of interest on certain bonds and Government securities 197B Lower deduction in certain cases for a limited period 203AA Furnishing of statement of tax deducted 206 Persons deducting tax to furnish prescribed returns 206AB Special provision for deduction of tax at source for non-filers of income-tax return. 206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return 206CCA Special provision for collection of tax at source for non-filers of income-tax return. 209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989] 230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] 233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] 234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends 241 Power to withhold refund in certain cases 247 Appeal by partner 270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] 276AA Failure to comply with the provisions of section 269AB or section 269-I 276DD Failure to comply with the provisions of section 269SS. 276E Failure to comply with the provisions of section 269T. 282B Allotment of Document Identification Number Sixth Schedule Omitted Ninth Schedule Omitted Tenth Schedule Omitted
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