{"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":"72","heading":"Amendment of section 271G","text":"Amendment of section 271G. 72. In section 271G of the Income-tax Act, after the words \"the Assessing Officer\", the words, figures and letters \"or the Transfer Pricing Officer as referred to in section 92CA\" shall be inserted with effect from the 1st day of October, 2014. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 271G.</b></p><p><b>72.</b> In section 271G of the Income-tax Act, after the words \"the Assessing Officer\", the words, figures and letters \"or the Transfer Pricing Officer as referred to in section 92CA\" shall be inserted with effect from the 1st day of October, 2014.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":52,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/72/","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."}