{"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":"50","heading":"Amendment of section 140","text":"Amendment of section 140. 50. In section 140 of the Income-tax Act, with effect from the 1st day of October, 2014,— (i) | in the marginal heading, for the word \"signed\", the word \"verified\" shall be substituted; (ii) | for the words \"signed and verified\", wherever they occur, the word \"verified\" shall be substituted; (iii) | for the words \"sign and verify\", wherever they occur, the word \"verify\" shall be substituted; (iv) | in clause (a),— (a) | in sub-clause (iv), for the word \"sign\", the word \"verify\" shall be substituted; (b) | in the proviso, for the word \"signing\", the word \"verifying\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 140.</b></p><p><b>50.</b> In section 140 of the Income-tax Act, with effect from the 1st day of October, 2014,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the marginal heading, for the word \"signed\", the word \"verified\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the words \"signed and verified\", wherever they occur, the word \"verified\" shall be substituted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>for the words \"sign and verify\", wherever they occur, the word \"verify\" shall be substituted;</td></tr><tr><td>(<i>iv</i>)</td><td></td><td>in clause (<i>a</i>),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-clause (<i>iv</i>), for the word \"sign\", the word \"verify\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the proviso, for the word \"signing\", the word \"verifying\" shall be substituted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":112,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/50/","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."}