How many sections are in The Finance Act, 2023 (FA 2023)?

The The Finance Act, 2023 (FA 2023) contains a total of 171 sections organized across 4 chapters. The chapters are: Chapter I — Chapter I — 125 sections; Chapter II — Chapter II — 1 sections; Chapter IIIDIR — ECT TAXES, Income-tax — 38 sections; Chapter I — – AMENDMENTS TO THE GOVERNMENT SAVINGS PROMOTION ACT, 1873 — 7 sections.

Where can I read the complete FA 2023 bare act online for free?

You can read the complete, updated text of The Finance Act, 2023 (FA 2023) with all 171 sections for free at Law on Tips (lawontips.com). Each section includes the full legislative text with chapter-wise navigation.

What does FA 2023 deal with?

The Finance Act, 2023 (FA 2023) is an Indian legislation enacted in 2023 passed by the Parliament of India. An Act to give effect to the financial proposals of the Central Government for the financial year 2023-24. Read the complete bare act text with section-by-section navigation at Law on Tips.

What is the full form of FA 2023?

FA 2023 stands for "The Finance Act, 2023". It is an Indian legislation containing 171 sections across 4 chapters. You can read the complete FA 2023 bare act with all sections at Law on Tips.

The Finance Act, 2023 (FA 2023) - Complete Bare Act with All 171 Sections | Law on Tips

S.5In section 10 of the Income-tax Act,

S.11In section 28 of the Income-tax Act, for clause (iv), the following clause shall be substituted with effect from the 1st day ofApril, 2024, namely:

S.12In section 35D of the Income-tax Act, in sub-section (2), in clause (a), for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 2024, namely:

S.15In section 44AB of the Income-taxAct, for the first proviso, the following proviso shall be substituted with effect from the 1st day ofApril, 2024, namely:

S.18In section 44BB of the Income-tax Act, after sub-section (3) and before the Explanation, the following sub-section shall be inserted with effect from the 1st day of April, 2024, namely:

S.19In section 44BBB of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2024, namely:

S.24After section 50A of the Income-tax Act, the following section shall be inserted with effect from the 1st day ofApril, 2024, namely:

S.25In section 54 of the Income-taxAct, with effect from the 1st day ofApril, 2024,

S.42In section 80LA of the Income-tax Act, in sub-section (1), after clause (b), the following proviso shall be inserted, namely:

S.44In section 87Aof the Income-taxAct, the following proviso shall be inserted with effect from the 1st day ofApril, 2024, namely:

S.46In section 92BA of the Income-tax Act, after clause (va), the following clause shall be inserted with effect from the 1st day ofApril, 2024, namely:

S.48In section 94B of the Income-taxAct, with effect from the 1st day ofApril, 2024,

S.53In section 115BAD of the Income-tax Act, in sub-section (1), after the words

S.54After section 115BAD of the Income-tax Act, with effect from the 1st day of April, 2024, the following section shall be inserted, namely:

S.60In section 115UA of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted with effect from the 1st day of April, 2024, namely:

S.84In section 193 of the Income-taxAct, in the proviso, for clause (ix), the following clause shall be substituted, namely:

S.94In section 206C of the Income-tax Act, in sub-section (1G), with effect from the 1st day of July, 2023,

S.95In section 206CC of the Income-tax Act, in sub-section (1), the following proviso shall be inserted with effect from the 1st day of July, 2023, namely:

S.97In section 241A of the Income-tax Act, the following proviso shall be inserted, namely:

S.100In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:

S.101In section 245MA of the Income-tax Act, in sub-section (4), after the proviso, the following proviso shall be inserted, namely:

S.119Section 271FAA of the Income-tax Act shall be numbered as sub-section (1) thereof and in sub-section (1) as so renumbered, for the long line, the following shall be substituted, namely:

S.121In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:

S.122In section 275 of the Income-tax Act,

S.123In section 276A of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:

S.124In section 276B of the Income-tax Act,

S.127In section 295 of the Income-taxAct, in sub-section (2),

S.128Customs

S.131In the Customs Act, in section 127C, after sub-section (8), the following sub-section shall be inserted, namely:

S.132In the Customs Act, in section 157, in sub-section (2), after clause (c), the following clause shall be inserted, namely:

S.134Customs tariff

S.137Central Goods and Services Tax

S.140In section 23 of the Central Goods and Services Tax Act, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:

S.142In section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:

S.143In section 39 of the Central Goods and Services TaxAct, after sub-section (10), the following sub-section shall be inserted, namely:

S.144Section 44 of the Central Goods and Services Tax Act shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:

S.145In section 52 of the Central Goods and Services TaxAct, after sub-section (14), the following sub-section shall be inserted, namely:

S.155In section 122 of the Central Goods and Services TaxAct, after sub-section (1A), the following sub-section shall be inserted, namely:

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The Finance Act, 2023