{"act":{"id":"finance-act-1999","short_title":"The Finance Act, 1999","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1999-2000.","act_number":null,"act_year":1999,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":102,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1999/"},"unit":"section","section":{"number":"85","heading":"Amendment of section 253","text":"Amendment of section 253. 85. 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.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 253.</b></p><p><b>85.</b> In section 253 of the Income-tax Act, with effect from the 1st day of June, 1999,—</p><p>(<i>a</i> ) in sub-section (1), in clause (<i>c</i>), 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;</p><p>(<i>b</i> ) in sub-section (6), after clause (<i>c</i>), the following clause shall be inserted, namely:—</p><p>\"(<i>d</i>) where the subject matter of an appeal relates to any matter, other than those specified in clauses (<i>a</i>), (<i>b</i>) and (<i>c</i> ), five hundred rupees.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":111,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/85/","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."}