{"act":{"id":"finance-act-2014","short_title":"The Finance Act, 2014","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.","act_number":"25","act_year":2014,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":129,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2014/"},"unit":"section","section":{"number":"1","heading":"Short title and Commencement","text":"FINANCE (NO. 2) ACT, 2014 [No. 25 of 2014]* An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015. BE it enacted by Parliament in the Sixty-fifth Year of the Republic of India as follows:— CHAPTER I PRELIMINARY Short title and Commencement. 1. (1) This Act may be called the Finance (No. 2) Act, 2014. (2) Save as otherwise provided in this Act, sections 2 to 71 shall be deemed to have come into force on the 1st day of April, 2014. *Assented by the President of India on 6-8-2014. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>FINANCE (NO. 2) ACT, 2014</b></p><p>[No. 25 of 2014]*</p><p><i>An Act to give effect to the financial proposals of the Central Government for the financial year </i>2014-2015.</p><p><i>BE it enacted by Parliament in the Sixty-fifth Year of the Republic of India as follows:—</i></p><p><i> <b>CHAPTER I</b> </i></p><p><b>PRELIMINARY</b></p><p><b> Short title and Commencement.</b></p><p><b> 1.</b> (1) This Act may be called the Finance (No. 2) Act, 2014.</p><p><span class=\"num\">(2)</span> Save as otherwise provided in this Act, sections 2 to 71 shall be deemed to have come into force on the 1st day of April, 2014.</p><p>*Assented by the President of India on 6-8-2014.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":104,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/1/","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."}