{"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":"73","heading":"Amendment of section 271H","text":"Amendment of section 271H. 73. In section 271H of the Income-tax Act, in sub-section (1), in the opening portion, for the words \"a person shall be liable to pay\", the words \"the Assessing Officer may direct that a person shall pay by way of\" shall be substituted with effect from the 1st day of October, 2014. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 271H.</b></p><p><b>73.</b> In section 271H of the Income-tax Act, in sub-section (1)<i>, </i>in the opening portion, for the words \"a person shall be liable to pay\", the words \"the Assessing Officer may direct that a person shall pay by way of\" shall be substituted with effect from the 1st day of October, 2014.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":62,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/73/","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."}