An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.

Act 25 of 2014 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 2014

What this Act covers

The Finance Act for 2014. Its First Schedule carries the rates of income-tax for the year; the rest amends the Income-tax Act and the other fiscal statutes. The rate of tax for a year is fixed here and not in the Income-tax Act.

Sections

Type to filter. 129 sections.

1. 1Short title and Commencement
2. 2Income-tax
3. 3Amendment of section 2
4. 4Substitution of new authorities
5. 5Amendment of section 10
6. 6Amendment of section 10AA
7. 7Amendment of section 11
8. 8Amendment of section 12A
9. 9Amendment of section 12AA
10. 10Amendment of section 24
11. 11Amendment of section 32AC
12. 12Amendment of section 35AD
13. 13Amendment of section 37
14. 14Amendment of section 40
15. 15Amendment of section 43
16. 16Amendment of section 44AE
17. 17Amendment of section 45
18. 18Amendment of section 47
19. 19Amendment of section 48
20. 20Amendment of section 49
21. 21Amendment of section 51
22. 22Amendment of section 54
23. 23Amendment of section 54EC
24. 24Amendment of section 54F
25. 25Amendment of section 56
26. 26Amendment of section 73
27. 27Amendment of section 80C
28. 28Amendment of section 80CCD
29. 29Amendment of section 80CCE
30. 30Amendment of section 80-IA
31. 31Amendment of section 92B
32. 32Amendment of section 92C
33. 33Amendment of section 92CC
34. 34Amendment of section 111A
35. 35Amendment of section 112
36. 36Amendment of section 115A
37. 37Amendment of section 115BBC
38. 38Amendment of section 115BBD
39. 39Amendment of section 115JC
40. 40Amendment of section 115JEE
41. 41Amendment of section 115-O
42. 42Amendment of section 115R
43. 43Amendment of section 115TA
44. 44Insertion of new Chapter XII-FA
45. 45Amendment of section 116
46. 46Amendment of section 119
47. 47Amendment of section 133A
48. 48Insertion of new section 133C
49. 49Amendment of section 139
50. 50Amendment of section 140
51. 51Substitution of new section for section 142A
52. 52Amendment of section 145
53. 53Amendment of section 153
54. 54Amendment of section 153B
55. 55Amendment of section 153C
56. 56Amendment of section 194A
57. 57Insertion of new section 194DA
58. 58Insertion of new section 194LBA
59. 59Amendment of section 194LBA
60. 60Amendment of section 200
61. 61Amendment of section 200A
62. 62Amendment of section 201
63. 63Amendment of section 206AA
64. 64Amendment of section 220
65. 65Amendment of section 245A
66. 66Amendment of section 245N
67. 67Amendment of section 245-O
68. 68Amendment of section 269-SS
69. 69Amendment of section 269T
70. 70Amendment of section 271FA
71. 71Insertion of new section 271FAA
72. 72Amendment of section 271G
73. 73Amendment of section 271H
74. 74Amendment of section 276D
75. 75Amendment of section 281B
76. 76Substitution of new section for section 285BA
77. 77Amendment of Act 27 of 1957
78. 78Substitution of new authorities
79. 79Amendment of section 3
80. 80Amendment of section 15
81. 81Amendment of section 25
82. 82Amendment of section 46
83. 83Amendment of section 127A
84. 84Amendment of section 127B
85. 85Amendment of section 127L
86. 86Amendment of section 129A
87. 87Amendment of section 129B
88. 88Amendment of section 129D
89. 89Substitution of new section for section 129E
90. 90Substitution of new section for section 129CC
91. 91Amendment of section 131BA
92. 92Amendment of notification issued under section 25 of Customs Act
93. 93Amendment of section 8B
94. 94Amendment of First Schedule
95. 95Substitution of new authorities
96. 96Amendment of section 2
97. 97Insertion of new sections 15A and 15B
98. 98Amendment of section 31
99. 99Amendment of section 32
100. 100Amendment of section 32E
101. 101Amendment of section 32-O
102. 102Amendment of section 35B
103. 103Amendment of section 35C
104. 104Amendment of section 35E
105. 105Substitution of new section for section 35F
106. 106Substitution of new section for section 35FF
107. 107Amendment of section 35L
108. 108Amendment of section 35R
109. 109Amendment of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008
110. 110Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act
111. 111Amendment of notification number GSR 163(E), dated 17th March, 2012 issued under section 5A of Central Excise Act
112. 112Amendment of Third Schedule
113. 113Amendment of First Schedule
114. 114Amendment of Act 32 of 1994
115. 115Amendment of Act 14 of 2001
116. 116Amendment of section 13 of Act 58 of 2002
117. 117Amendment of Finance (No. 2) Act, 2004
118. 118Amendment of Act 18 of 2005
119. 119Amendment of Act 14 of 2010
120. 120Repeal
121. First ScheduleTHE FIRST SCHEDULE
122. Second ScheduleTHE SECOND SCHEDULE
123. Third ScheduleTHE THIRD SCHEDULE
124. Fourth ScheduleTHE FOURTH SCHEDULE
125. Fifth ScheduleTHE FIFTH SCHEDULE
126. Sixth ScheduleTHE SIXTH SCHEDULE
127. Seventh ScheduleTHE SEVENTH SCHEDULE
128. Eighth ScheduleTHE EIGHTH SCHEDULE
129. Ninth ScheduleTHE NINTH SCHEDULE

Related Acts

• The Finance Act, 2015165 sections
• The Finance Act, 2013142 sections
• The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 201588 sections
• The Pension Fund Regulatory and Development Authority Act, 201357 sections
• The Finance Act, 2016276 sections
• The Finance Act, 2012121 sections
• The Factoring Regulation Act, 201136 sections
• The Central Goods and Services Tax Rules, 2017213 sections

Provenance. 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.

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 129 sections of this Act has its own page. This page is not a substitute for legal advice.