{"act":{"id":"finance-act-1993","short_title":"The Finance Act, 1993","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1993-1994.","act_number":"38","act_year":1993,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":43,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1993/"},"unit":"section","section":{"number":"32","heading":"Amendment of section 253","text":"Amendment of section 253. 32. In section. 253 of the Income-tax Act, for sub-section (6), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1992, namely: — \"(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1992, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by 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: Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).\". [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 253.</b></p><p><b>32.</b> In section. 253 of the Income-tax Act, for sub-section (<i>6</i>), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1992, namely: —</p><p>\"(<i>6</i>) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1992, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,—</p><p>(<i>a</i>) 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;</p><p>(<i>b</i>) 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:</p><p>Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (<i>2</i>) or a memorandum of cross-objections referred to in sub-section <i>(4).\".</i></p><p>[Finance Act, 1993]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":200,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1993/section/32/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}