{"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":"101","heading":"Amendment of section 32-O","text":"Amendment of section 32-O 101. In the Central Excise Act, in section 32-O, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:— \"Explanation.— In this clause, the concealment of particulars of duty liability relates to any such concealment made from the Central Excise Officer.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 32-O </b></p><p><b> 101. </b>In the Central Excise Act, in section 32-O, in sub-section (1), in clause <i>(i), </i>the following <i>Explanation </i>shall be inserted, namely:—</p><p><i>\"Explanation.</i>— In this clause, the concealment of particulars of duty liability relates to any such concealment made from the Central Excise Officer.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":54,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/101/","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."}