{"act":{"id":"finance-act-1962","short_title":"The Finance Act, 1962","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1962-1963.","act_number":"20","act_year":1962,"enact_date":"1962-06-22","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":16,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1962/"},"unit":"section","section":{"number":"14","heading":"Amendment of the First Schedule to Act 14 of 1961","text":"Amendment of the First Schedule to Act 14 of 1961 14. In the Finance Act, 1961, in the First Schedule, in Part II, in Paragraph D, in clause (ii) of the first proviso, for the words \"any Indian company which satisfies\", the words \"any company which satisfies\" shall be substituted and shall be deemed always to have been substituted. [Finance (No. 2) Act, 1962] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><strong>Amendment of the First Schedule to Act 14 of 1961</strong></p><p><b>14.</b> In the Finance Act, 1961, in the First Schedule, in Part II, in Paragraph D, in clause (<i>ii</i>) of the first proviso, for the words \"any Indian company which satisfies\", the words \"any company which satisfies\" shall be substituted and shall be deemed always to have been substituted.</p><p>[Finance (No. 2) Act, 1962]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":70,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1962/section/14/","note":null,"source_note":"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.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}