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Section45
The Finance Act, 1995

Amendment of section 253

In force Act 22 of 1995 As on 14 Oct 2026

Act 22 of 1995 Ministry Finance

Section 45 of the Finance Act, 1995 deals with amendment of section 253. Amendment of section 253. 45. In section 253 of the Income-tax Act, with effect from the 1st day of July, 1995,— (i) in sub-section (1), after clause (a), the following clause shall be inserted, namely:— "(b) an order passed by an Assessing Officer under clause (c) of section 158BC;

Amendment of section 253.

45. In section 253 of the Income-tax Act, with effect from the 1st day of July, 1995,—

(i) in sub-section (1), after clause (a), the following clause shall be inserted, namely:—

"(b) an order passed by an Assessing Officer under clause (c) of section 158BC; or";

(ii) in sub-section (3), the following proviso shall be inserted at the end, namely:—

'Provided that in respect of any appeal under clause (b) of sub-section (1), this sub-section shall have effect as if for the words "sixty days", the words "thirty days" had been substituted.'.

[Finance Act, 1995]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 45, The Finance Act, 1995 (Act 22 of 1995).

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. 253 Appeals to the Appellate Tribunal

Questions about Section 45

What does Section 45 of the Finance Act deal with?

Section 45 of the Finance Act is headed "Amendment of section 253". Amendment of section 253. 45. In section 253 of the Income-tax Act, with effect from the 1st day of July, 1995,— (i) in sub-section (1), after clause (a), the following clause shall be inserted, namely:— "(b) an order passed by an Assessing Officer under clause (c) of section 158BC;

How do I find court cases under Section 45 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 1995 45, section 45 Finance Act 1995, section 45 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 45 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 253 (Appeals to the Appellate Tribunal), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1995 as Act 22 of 1995. 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.