{"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":"100","heading":"Amendment of section 32E","text":"Amendment of section 32E 100. In the Central Excise Act, in section 32E,— (i) | in sub-section (1),— (a) | in the first proviso, in clause (d), for the word, figures and letters \"section 11AB\", the word, figures and letters \"section 11AA\" shall be substituted; (b) | in the second proviso, for the words \"Provided further that\", the following shall be substituted, namely:— \"Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application: Provided also that\"; (ii) | sub-section (2) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 32E </b></p><p><b> 100. </b>In the Central Excise Act, in section 32E,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in the first proviso, in clause (<i>d</i>), for the word, figures and letters \"section 11AB\", the word, figures and letters \"section 11AA\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the second proviso, for the words \"<b>Provided further</b> that\", the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td></td><td></td><td>\"<b>Provided further</b> that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (<i>a</i>) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:</td></tr><tr><td></td><td></td><td><b>Provided also</b> that\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>sub-section (2) shall be omitted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":123,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/100/","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."}