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Section83
The Finance Act, 1992

Amendment of section 246

In force Act 18 of 1992 As on 06 Oct 2026

Act 18 of 1992 Ministry Finance

Section 83 of the Finance Act, 1992 deals with amendment of section 246. Amendment of section 246. 83. In section 246 of the Income-tax Act, in sub-section (1),.

Amendment of section 246.

83. In section 246 of the Income-tax Act, in sub-section (1),. with effect from the 1st day of April, 1993,—

(a) in clause (g), the following words, figures and letters shall be inserted at the end, namely:—

"in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992";

(b) in clause (h), the following words, figures and letters shall be inserted at the end, namely: —

"in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992".

[Finance Act, 1992]

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Section 83, The Finance Act, 1992 (Act 18 of 1992).

Cross-references

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

This section refers to

  1. Income-tax Act s. 246 Appealable orders before Joint Commissioner (Appeals)

Questions about Section 83

What does Section 83 of the Finance Act deal with?

Section 83 of the Finance Act is headed "Amendment of section 246". Amendment of section 246. 83. In section 246 of the Income-tax Act, in sub-section (1),.

How do I find court cases under Section 83 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 1992 83, section 83 Finance Act 1992, section 83 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 83 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 246 (Appealable orders before Joint Commissioner (Appeals)), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1992 as Act 18 of 1992. 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.