{"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":"56","heading":"Amendment of section 194A","text":"Amendment of section 194A. 56. In section 194A of the Income-tax Act, in sub-section (3), after clause (x), the following clause shall be inserted with effect from the 1st day of October 2014, namely:— \"(xi) | to any income by way of interest referred to in clause (23FC) of section 10.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 194A.</b></p><p><b>56.</b> In section 194A of the Income-tax Act, in sub-section (3), after clause (<i>x</i>), the following clause shall be inserted with effect from the 1st day of October 2014, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>xi</i>)</td><td></td><td>to any income by way of interest referred to in clause (<i>23FC</i>) of section 10.\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":57,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/56/","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."}