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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 85

Amendment of Section 253

~1 min read
https://sooperkanoon.com/act/440816

Bare act section · Research

About this section

Finance Act, 1992 Section 85 is part of Finance Act, 1992 - Amendment of Section 253. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 253 of the Income-tax Act, in sub-section (6), for the words "a fee of two hundred rupees", the following shall be substituted, with effect from the 1st day of June, 1992, namely :-

"a fee of, -

(a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less, two hundred and fifty rupees;

(b) where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than one lakh rupees, one thousand and five hundred rupees.".

Frequently asked questions

What does Finance Act, 1992 Section 85 provide?

Section Section 85 of the Finance Act, 1992 (Amendment of Section 253) is reproduced on this page as part of the Finance Act, 1992. 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, 1992 Section 85?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 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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