Repeal
112. The Finance Act, 2014 [11 of 2014]is hereby repealed and shall be deemed never to have been enacted.
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Declaration under the Provisional Collection of Taxes Act, 1931
It is hereby declared that it is expedient in the public interest that the provisions of clauses 86, 87 [S.Nos (1) and (9)(ii) of the Third Schedule], 104, 105 (S.No.1 of the Eighth Schedule), 107 and 110 of this Bill shall have immediate effect under the Provisional Collection of Taxes Act, 1931. [16 of 1931]
Notes on Clauses:
Clause 112 of the Bill seeks to repeal the Finance Act, 2014.