Clause 48 - Amendment of section 140 - Finance (No. 2) Bill, 2014

Amendment of section 140 48. 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.