{"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":"96","heading":"Amendment of section 27A","text":"Amendment of section 27A. 96. In section 27A of the Wealth-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (3), the words \", and, where the appeal is made by the assessee, shall be accompanied by a fee of five thousand rupees\" shall be omitted; (b ) after sub-section (7), the following sub-section shall be inserted, namely :— \"(8) The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, so 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 27A.</b></p><p><b>96.</b> In section 27A of the Wealth-tax Act, with effect from the 1st day of June, 1999,—</p><p>(<i>a</i> ) in sub-section (3), the words \", and, where the appeal is made by the assessee, shall be accompanied by a fee of five thousand rupees\" shall be omitted;</p><p>(<i>b</i> ) after sub-section (7), the following sub-section shall be inserted, namely :—</p><p>\"(8) The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, so as far as may be, apply in the case of appeals under this section.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":105,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/96/","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."}