{"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":"118","heading":"Amendment of Act 18 of 2005","text":"Amendment of Act 18 of 2005 118. In the Finance Act, 2005 — (a) | in section 85, in the marginal heading, for the brackets and words \"(pan masala and certain tobacco products)\", the words \"on certain goods\" shall be substituted; (b) | the Seventh Schedule shall be amended in the manner specified in the Ninth Schedule. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of Act 18 of 2005 </b></p><p><b> 118. </b>In the Finance Act, 2005 —</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in section 85, in the marginal heading, for the brackets and words \"(pan masala and certain tobacco products)\", the words \"on certain goods\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>the Seventh Schedule shall be amended in the manner specified in the Ninth Schedule.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/118/","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."}