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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 85

AMENDMENT OF SECTION 253 -InSection 253 of the Income Tax Act-, with effect from the 1st day of June, 1999

~1 min read
https://sooperkanoon.com/act/249878

Bare act section · Research

About this section

Finance Act, 1999 Section 85 is part of Finance Act, 1999 - AMENDMENT OF SECTION 253 -InSection 253 of the Income Tax Act-, with effect from the 1st day of June, 1999. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (1), in clause (c), for the words and figures "an order passed by a Commissioner underSection 263-", the words, figures and letters "an order passed by a Commissioner underSection 12AA -or underSection 263-" shall be substituted, (b) in sub-section (6), after clause (c), the following clause shall be inserted, namely:- "(d) where the subject-matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees.".

Frequently asked questions

What does Finance Act, 1999 Section 85 provide?

Section Section 85 of the Finance Act, 1999 (AMENDMENT OF SECTION 253 -InSection 253 of the Income Tax Act-, with effect from the 1st day of June, 1999) is reproduced on this page as part of the Finance Act, 1999. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1999 Section 85?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1999 Section 85. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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