{"id":6203,"date":"2014-08-02T13:08:00","date_gmt":"2014-08-02T13:08:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6203"},"modified":"2015-03-14T10:58:25","modified_gmt":"2015-03-14T05:28:25","slug":"finance-bill-2014-passed-by-parliament","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/08\/02\/finance-bill-2014-passed-by-parliament\/","title":{"rendered":"Finance Bill, 2014 passed by Parliament"},"content":{"rendered":"<p >Parliament passed the Finance Bill, 2014 (35 of 2014) which was introduced in Lok Sabha on July 10, 2014 and the said Bill awaits President\u2019s assent. Some of the key proposals made in the Bill are as follows:<\/p>\n<ul  type=\"disc\">\n<li   ><span>In provisions related to power of calling for      information, addition of a new provision that prescribes the<\/span> income-tax      authority to issue a notice to the individual requiring him to furnish      information or documents for the purposes of verification of information      in its possession related to him.<o:p><\/o:p><\/li>\n<li   >Insertion of      provision to mandate every business trust to furnish income tax returns.<o:p><\/o:p><\/li>\n<li   >Introduction of provisions      creating an obligation for furnishing statement of financial transactions      or reportable account along with the introduction of a penalty provision      in case inaccurate statements are produced.<o:p><\/o:p><\/li>\n<li   >Under the Bill,      the Excise Commissioner will not entertain any appeal unless the appellant      deposits seven and a half percent of the duty demanded or penalty imposed      or both, in pursuance of a decision or an order passed by an officer of      Central Excise lower in rank than the Commissioner of Central Excise.<o:p><\/o:p><\/li>\n<li   >Amendment of      certain sections of Finance Act, 1994 dealing with imposition of Service      Tax, the authorities thereof and penalties related to Service tax.<o:p><\/o:p><\/li>\n<li   >Substitution of      new Authorities under the Income Tax Act. <o:p><\/o:p><\/li>\n<li   >Deduction of      fifteen percent to companies engaged in the business of manufacture or      production of any article or thing, acquiring and installing new assets      and the amount of actual cost of such new assets during any previous year      exceeds twenty-five crore rupees. <o:p><\/o:p><\/li>\n<li   >Determination or specification      of the arm\u2019s length pricing in relation to the international transaction entered      into by the person. &nbsp;<o:p><\/o:p><\/li>\n<\/ul>\n<p ><o:p>&nbsp;To read the Bill, click <a href=\"http:\/\/www.egazette.nic.in\/WriteReadData\/2014\/160295.pdf\">here<\/a><\/o:p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parliament passed the Finance Bill, 2014 (35 of 2014) which was introduced in Lok Sabha on July 10, 2014 and the said <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[42],"tags":[],"class_list":["post-6203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-Business_Law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Finance Bill, 2014 passed by Parliament | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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Some of the key proposals made in the Bill are as follows: In provisions related to power of calling for information, addition of a\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":209920,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/13\/rajya-sabha-adjourned-sine-die-bills-passed-in-last-5-years\/","url_meta":{"origin":6203,"position":1},"title":"Rajya Sabha adjourned sine die | Bills passed in last 5 years","author":"Bhumika Indulia","date":"February 13, 2019","format":false,"excerpt":"Rajya Sabha passed a few path-breaking Bills positively impacting the socio-economic development of the country besides checking corruption and improving transparency. These include: 1. The Constitution (124th\u00a0Amendment) Bill,2019 providing 10% reservation for economically weaker sections; 2. 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The Bill was passed by Lok Sabha on March 11, 2021 and it was passed by Rajya Sabha earlier last month. The Bill aims to amend the National Capital Territory of Delhi Laws\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":7053,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","url_meta":{"origin":6203,"position":3},"title":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014","author":"Sucheta","date":"January 16, 2015","format":false,"excerpt":"On 19-12-2014, the Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 was introduced in the Lok Sabha. 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The Lok Sabha had already passed the Bill in May, 2015. Frequently asked questions relating to GST: Question 1.What is GST? How does it work? 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