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TypeBare Act JurisdictionCentral Government

Finance Act 1999 Section 94

Amendment of Section 24

~1 min read
https://sooperkanoon.com/act/5560

Bare act section · Research

About this section

Finance Act 1999 Section 94 is part of Finance Act 1999 - Amendment of Section 24. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 24 of the Wealth-tax Act, with effect from the 1st day of June, 1999, -

(a) in sub-section (4), the following proviso shall be inserted at the end, namely :-

"Provided that in the case of an appeal not relatable to net wealth as computed by the Assessing Officer, the appeal shall be accompanied by a fee of five hundred rupees. ";

(b) after sub-section (5), the following sub-sections shall be inserted, namely :-

"(5A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1);

(5B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal. ";

(c) in sub-section (10), after the word and figures "section 27", the words, figures and letter "or section 27A" shall be inserted.

Frequently asked questions

What does Finance Act 1999 Section 94 provide?

Section Section 94 of the Finance Act 1999 (Amendment of Section 24) 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 94?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1999 Section 94. 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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