Section67
The Finance Act, 1991

Amendment of section 254

In force Act 49 of 1991 As on 13 Oct 2026

Act 49 of 1991 Ministry Finance Cited by 1 provision

Section 67 of the Finance Act, 1991 deals with amendment of section 254. Amendment of section 254. 67. In section 254 of the Income-tax Act, in sub-section (3), the words "Chief Commissioner or" shall be omitted.

Amendment of section 254.

67. In section 254 of the Income-tax Act, in sub-section (3), the words "Chief Commissioner or" shall be omitted.

[Finance (No.

2) Act, 1991]

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Section 67, The Finance Act, 1991 (Act 49 of 1991).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 67

What does Section 67 of the Finance Act deal with?

Section 67 of the Finance Act is headed "Amendment of section 254". Amendment of section 254. 67. In section 254 of the Income-tax Act, in sub-section (3), the words "Chief Commissioner or" shall be omitted.

How do I find court cases under Section 67 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1991 67, section 67 Finance Act 1991, section 67 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 67 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 254 (Orders of Appellate Tribunal), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1991 as Act 49 of 1991. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.