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Finance Act 1994 Complete Act - Bare Act

StateCentral Government
Year
Act Info:
Preamble1 - FINANCE ACT,1994
Chapter 1
Section1 - Short Title and Commencement
Chapter 2
Section2 - Income-Tax
Chapter 3
Section3 - Amendment of Section 2
Section4 - Insertion of New Section 5A
Section5 - Amendment of Section 6
Section6 - Amendment of Section 10
Section7 - Amendment of Section 10B
Section8 - Amendment of Section 12A
Section9 - Amendment of Section 13
Section10 - Amendment of Section 17
Section11 - Amendment of Section 24
Section12 - Amendment of Section 33AB
Section13 - Amendment of Section 35
Section14 - Amendment of Section 36
Section15 - Amendment of Section 37
Section16 - Insertion of New Sections 44AD and 44AE
Section17 - Amendment of Section 44D
Section18 - Amendment of Section 55
Section19 - Amendment of Section 57
Section20 - Amendment of Section 64
Section21 - Amendment of Section 71
Section22 - Substitution of New Section for Section 71A
Section23 - Insertion of New Section 80E
Section24 - Amendment of Section 80G
Section25 - Amendment of Section 80HHD
Section26 - Amendment of Section 80HHE
Section27 - Amendment of Section 80-IA
Section28 - Omission of Section 80V
Section29 - Amendment of Section 88
Section30 - Amendment of Section 88B
Section31 - Amendment of Section 112
Section32 - Amendment of Section 115A
Section33 - Amendment of Section 115K
Section34 - Amendment of Section 115N
Section35 - Amendment of Section 116
Section36 - Amendment of Section 139
Section37 - Amendment of Section 143
Section38 - Amendment of Section 154
Section39 - Amendment of Section 194C
Section40 - Insertion of New Section 194-I
Section41 - Amendment of Section 196A
Section42 - Amendment of Section 197
Section43 - Amendment of Sections 198 to 200 and 202 to 205
Section44 - Amendment of Section 211
Section45 - Amendment of Section 234C
Section46 - Amendment of Section 246
Section47 - Amendment of Section 269
Section48 - Amendment of Section 273A
Section49 - Amendment of Section 296
Section50 - Consequential Amendments
Section51 - Amendment of Section 2
Section52 - Amendment of Section 4
Section53 - Amendment of Section 46
Section54 - Amendment of Section 2
Section55 - Amendment of Section 5
Section56 - Amendment of Section 3 of Act 45 of 1974
Section57 - Amendment of Section 4
Section58 - Amendment of Section 6
Section59 - Amendment of Section 17
Chapter 4
Section60 - Amendment of Act 52 of 1962
Section61 - Amendment of Act 51 of 1975
Section62 - Amendment of Act 5 of 1986
Section63 - Amendment of Act 58 of 1957
Chapter 5
Section64 - Extent, commencement and application
Section65 - Definitions
Section65A - Classification of taxable services
Section66 - Charge of Service Tax
Section66A - Charge of service tax on services received from outside India
Section67 - Valuation of taxable services for charging service tax
Section68 - Payment of service tax
Section69 - Registration
Section70 - Furnishing of returns
Section71 - Scheme for submission of Returns through Service Tax Preparers
Section72 - Best Judgment Assessment
Section73 - Recovery of Service Tax Not Levied or Paid or Short lived or Short-paid or Erroneously Refunded
Section73A - Service tax collected from any person to be deposited with Central Government
Section73B - Interest on amount collected in excess
Section73C - Provisional attachment to protect revenue in certain cases
Section73D - Publication of Information in respect of persons in certain cases
Section74 - Rectification of mistake
Section75 - Interest on delayed payment of service tax
Section75A - [Omitted]
Section76 - Penalty for failure to pay service tax
Section77 - Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere
Section78 - Penalty for suppressing value of taxable service
Section79 - Penalty for Failure to Comply with Notice
Section80 - Penalty not to be imposed in certain cases
Section81 - Offences by Companies
Section82 - Power to search premises
Section83 - Application of certain provisions of Act 1 of 1944
Section83A - Power of adjudication
Section84 - Appeals to Commissioner of Central Excise (Appeals)
Section85 - Appeals to the Commissioner of Central Excise (Appeals)
Section86 - Appeals to Appellate Tribunal
Section87 - Recovery of any amount due to Central Government.
Section88 - Failure to furnish prescribed returns
Section89 - False statement in verification, etc.
Section90 - Abetment of false return, etc.
Section91 - Certain offences to be non-cognizable
Section92 - Institution of proceedings
Section93 - Power to grant exemption from service tax
Section93A - 93A
Section94 - Power to make rules
Section95 - Power to remove difficulties
Section96 - Consequential amendment
Chapter5A - ADVANCE RULINGS
Section96A - Definitions
Section96B - Vacancies, etc., not to invalidate proceedings
Section96C - Application for Advance Ruling
Section96D - Procedure on receipt of application
Section96E - Applicability of advance ruling
Section96F - Advance ruling to be void in certain circumstances
Section96G - Powers of authority
Section96H - Procedure of authority
Section96I - Power of Central Government to make rules
Chapter 6
Section97 - Amendment of Act 21 of 1979
Chapter 7
Section98 - Amendment of Act 13 of 1989
Chapter 8
Section99 - Amendment of Act 2 of 1899
Schedule1 - FIRST SCHEDULE


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