{"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":"36","heading":"Amendment of section 115A","text":"Amendment of section 115A. 36. In section 115A of the Income-tax Act, in sub-section (1), in clause (a), with effect from the 1st day of April, 2015,— (I) | after sub-clause (iiab), the following sub-clause shall be inserted, namely:— \"(iiac) | distributed income being interest referred to in sub-section (2) of section 194LBA;\"; (II) | in item (BA), after the word, brackets, figures and letters \"sub-clause (iiab)\", the words, brackets, figures and letters \"or sub-clause (iiac)\" shall be inserted; (III) | in item (D), after the word, brackets, figures and letters \"sub-clause (iiab)\", the word, brackets, figures and letters \", sub-clause (iiac)\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115A.</b></p><p><b>36.</b> In section 115A of the Income-tax Act, in sub-section (1), in clause (<i>a</i>), with effect from the 1st day of April, 2015,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>I</i>)</td><td></td><td>after sub-clause (<i>iiab</i>), the following sub-clause shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>iiac</i>)</td><td></td><td>distributed income being interest referred to in sub-section (2) of section 194LBA;\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>II</i>)</td><td></td><td>in item (<i>BA</i>), after the word, brackets, figures and letters \"sub-clause (<i>iiab</i>)\", the words, brackets, figures and letters \"or sub-clause (<i>iiac</i>)\" shall be inserted;</td></tr><tr><td>(<i>III</i>)</td><td></td><td>in item (<i>D</i>), after the word, brackets, figures and letters \"sub-clause (<i>iiab</i>)\", the word, brackets, figures and letters \", sub-clause (<i>iiac</i>)\" shall be inserted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":111,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/36/","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."}