{"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":"87","heading":"Amendment of section 260A","text":"Amendment of section 260A. 87. 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.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 260A.</b></p><p><b>87.</b> In section 260A of the Income-tax Act, with effect from the 1st day of June, 1999,—</p><p>(<i>a</i> ) in sub-section (2),—</p><p>(<i>i</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;</p><p>(<i>ii</i>) in clause (<i>a</i>), for the words \"communicated to the appellant\", the words \"received by the assessee or the Chief Commissioner or Commissioner\" shall be substituted;</p><p>(<i>iii</i>) clause (<i>b</i>) shall be omitted;</p><p>(<i>b</i> ) after sub-section (6), the following sub-section shall be inserted, namely:—</p><p>\"(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.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":169,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/87/","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."}