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Start Free TrialPatents (Amendment) Act, 1999 Section 1
Title: Short Title and Commencement
State: Central
Year: 1999
(i) This Act may be called the Patents (Amendment) Act, 1999. (ii) It shall be deemed to have come into force on the 1st day of January, 1995.
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 83
Title: Amendment of Section 249
State: Central
Year: 1999
In section 249 of the Income-tax Act, in sub-section (1), after clause (iii), the following clause shall be inserted with effect from the 1st day of June, 1999, namely :- "(iv) where the subject matter of an appeal is not covered under clauses (i), (ii) and (iii), two hundred fifty rupees. ".
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 90
Title: Consequential Amendments
State: Central
Year: 1999
.....figures, brackets and letters "clause (ca) of sub-section (12) of section 80-IA", the words, brackets, figures and letters "the Explanation to sub-section (4) of section 80-IA" shall be substituted; (e) in section 115JA, - (i) in sub-section (2), in the Explanation, - (A) in clause (v), - (I) for the words, brackets, letters and figures "sub-clause (b) or sub-clause (c) of clause (iv) of sub-section (2) of section 80-IA", the words, brackets, figures and letters "sub-section (4) and sub-section (5) of section 80-IB" shall be substituted; (II) for the words, brackets, figures and letters "profits and gains under sub-section (5) of section 80-IA", the words, brackets, figures and letters "profits and gains under sub-section (4) or sub-section (5) of section 80-IB" shall be substituted; (B) in clause (vi), for the words, brackets, figures and letters "under sub-section (12) of section 80-IA and subject to fulfilling the conditions laid down in sub-section (4A) of section 80-IA", the words, brackets, figures and letters "as defined in the Explanation to sub-section (4) of section 80-IA and subject to fulfilling the conditions laid down in that sub-section" shall be.....
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 89
Title: Omission of Tenth Schedule
State: Central
Year: 1999
The Tenth Schedule of the Income-tax Act shall be omitted with effect from the 1st day of April, 2000.
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 88
Title: Amendment of Section 272a
State: Central
Year: 1999
In section 272A of the Income-tax Act, in sub-section (2), for the words "which shall not be less than one hundred rupees, but which may extend to two hundred rupees,", the words "of one hundred rupees" shall be substituted with effect from the 1st day of June, 1999.
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 87
Title: Amendment of Section 260a
State: Central
Year: 1999
In section 260A of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (2),- (i) for the opening words "An appeal under this sub-section shall be - ", the words "The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-" shall be substituted; (ii) in clause (a), for the words "communicated to the appellant", the words "received by the assessee or the Chief Commissioner or Commissioner" shall be substituted; (iii) clause (b) shall be omitted; (b) after sub-section (6), the following sub-section shall be inserted, namely :- "(7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. ".
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 86
Title: Amendment of Section 254
State: Central
Year: 1999
In section 254 of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) after sub-section (2), the following sub-sections shall be inserted, namely :- "(2A) 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) of section 253. (2B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal. "; (b) in sub-section (4), for the word and figures "section 256", the words, figures and letter "section 256 or section 260A" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 85
Title: Amendment of Section 253
State: Central
Year: 1999
In section 253 of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), in clause (c), for the words and figures "an order passed by a Commissioner under section 263", the words, figures and letters "an order passed by a Commissioner under section 12AA or under section 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. ".
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 84
Title: Amendment of Section 250
State: Central
Year: 1999
In section 250 of the Income-tax Act, after sub-section (6), the following sub-section shall be inserted with effect from the 1st day of June, 1999, namely :- "(6A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) of section 246A. ".
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 82
Title: Amendment of Section 234b
State: Central
Year: 1999
In section 234B of the Income-tax Act, in sub-sections (1) and (3), for the words "two per cent. ", the words "one and one-half per cent. " shall be substituted with effect from the 1st day of June, 1999.
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