- 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.
