{"id":7138,"date":"2014-08-02T13:08:00","date_gmt":"2014-08-02T13:08:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=7138"},"modified":"2018-04-27T11:47:26","modified_gmt":"2018-04-27T06:17:26","slug":"finance-bill-2014-passed-by-parliament-2","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/08\/02\/finance-bill-2014-passed-by-parliament-2\/","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>In provisions related to power of calling for information, addition of a new provision that prescribes the 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.<\/li>\n<li>Insertion of provision to mandate every business trust to furnish income tax returns.<\/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.<\/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.<\/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.<\/li>\n<li>Substitution of new Authorities under the Income Tax Act.<\/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.<\/li>\n<li>Determination or specification of the arm\u2019s length pricing in relation to the international transaction entered into by the person.<\/li>\n<\/ul>\n<p>To read the Bill, click <a href=\"http:\/\/www.egazette.nic.in\/WriteReadData\/2014\/160295.pdf\">here<\/a><\/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":[4,13],"tags":[3211],"class_list":["post-7138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes","tag-Finance"],"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 rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2014\/08\/02\/finance-bill-2014-passed-by-parliament-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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Bill, 2014 passed by Parliament","author":"Sucheta","date":"August 2, 2014","format":false,"excerpt":"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: In provisions related to power of calling for information, addition of a\u2026","rel":"","context":"In &quot;Business Law&quot;","block_context":{"text":"Business Law","link":"https:\/\/www.scconline.com\/blog\/post\/category\/Business_Law\/"},"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":59811,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/04\/59811\/","url_meta":{"origin":7138,"position":1},"title":"Rajya Sabha passes Constitution (122nd Amendment) (GST) Bill, 2014","author":"Sucheta","date":"August 4, 2016","format":false,"excerpt":"Rajya Sabha passes long awaited Constitution (122nd Amendment) (GST) Bill, 2014.\u00a0Bill got 203 Ayes and 0 NIL. 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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This is an anti-abuse provision since it is noticed that some Indian citizens shift their stay in low or no\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":49881,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/01\/goods-and-services-tax-a-study\/","url_meta":{"origin":7138,"position":3},"title":"Goods and Services Tax: A study","author":"Sucheta","date":"June 1, 2016","format":false,"excerpt":"by Madhavi Singh","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.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":7138,"position":4},"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. 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