{"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":"45","heading":"Amendment of section 116","text":"Amendment of section 116. 45. In section 116 of the Income-tax Act,— (i) | after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,— \"(aa) | Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,\"; (ii) | after clause (b), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,— \"(ba) | Principal Directors of Income-tax or Principal Commissioners of Income-tax,\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 116.</b></p><p><b>45.</b> In section 116 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>after clause (<i>a</i>), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>aa</i>)</td><td></td><td>Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>after clause (<i>b</i>)<i>, </i>the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>ba</i>)</td><td></td><td>Principal Directors of Income-tax or Principal Commissioners of Income-tax,\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":98,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/45/","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."}