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[Cites 0, Cited by 0] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(b) in Finance (No. 2) Act, 2014

(b)within one year from the date of notice, where it is possible to do so, in respect of cases falling under the proviso to sub-section (1) or the proviso to sub-section (4A)."
(E)in section 80, in sub-section (1), for the words, figures and brackets "section 77 or first proviso to sub-section (1) of section 78", the words and figures "or section 77" shall be substituted;
(F)in section 82, for sub-section (1), the following sub-section shall be substituted, namely:-