{"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":"4","heading":"Substitution of new authorities","text":"Substitution of new authorities. 4. In the Income-tax Act, save as otherwise expressly provided, and unless the context otherwise requires, the reference to any income-tax authority specified in column (1) of the Table below shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2013 by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall be made: TABLE Sl. No. | (1) | (2) 1. | Commissioner | Principal Commissioner or Commissioner 2. | Director | Principal Director or Director 3. | Chief Commissioner | Principal Chief Commissioner or Chief Commissioner 4. | Director General | Principal Director General or Director General © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Substitution of new authorities.</b></p><p><b>4.</b> In the Income-tax Act, save as otherwise expressly provided, and unless the context otherwise requires, the reference to any income-tax authority specified in column (1) of the Table below shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2013 by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall be made:</p><p><b>TABLE</b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Sl. No.</i></td><td><i>(1)</i></td><td><i>(2)</i></td></tr><tr><td>1.</td><td>Commissioner</td><td>Principal Commissioner or Commissioner</td></tr><tr><td>2.</td><td>Director</td><td>Principal Director or Director</td></tr><tr><td>3.</td><td>Chief Commissioner</td><td>Principal Chief Commissioner or Chief Commissioner</td></tr><tr><td>4.</td><td>Director General</td><td>Principal Director General or Director General</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":138,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/4/","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."}