# The Finance Act, 2014, Section 50: Amendment of section 140

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/50/

## Text

Amendment of section 140. 50. In section 140 of the Income-tax Act, with effect from the 1st day of October, 2014,— (i) | in the marginal heading, for the word "signed", the word "verified" shall be substituted; (ii) | for the words "signed and verified", wherever they occur, the word "verified" shall be substituted; (iii) | for the words "sign and verify", wherever they occur, the word "verify" shall be substituted; (iv) | in clause (a),— (a) | in sub-clause (iv), for the word "sign", the word "verify" shall be substituted; (b) | in the proviso, for the word "signing", the word "verifying" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.