{"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":"85","heading":"Amendment of section 127L","text":"Amendment of section 127L 85. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation shall be inserted, namely:— \"Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 127L</b></p><p><b>85.</b> In the Customs Act, in section 127L, in sub-section (1), in clause (<i>i</i>), the following <i>Explanation </i>shall be inserted, namely:—</p><p><i>\"Explanation.</i>—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.\".</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/85/","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."}