{"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":"91","heading":"Amendment of section 131BA","text":"Amendment of section 131BA 91. In the Customs Act, in section 131BA, in sub-section (4), for the words \"The Appellate Tribunal or court\", the words and brackets \"The Commissioner (Appeals) or the Appellate Tribunal or the court\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 131BA</b></p><p><b>91.</b> In the Customs Act, in section 131BA, in sub-section (4), for the words \"The Appellate Tribunal or court\", the words and brackets \"The Commissioner (Appeals) or the Appellate Tribunal or the court\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":46,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/91/","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."}