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Section3
The Finance Act, 1998

Substitution of new authorities

In force As on 17 Oct 2026

Ministry Finance Cited by 3 provisions

Section 3 of the Finance Act, 1998 deals with substitution of new authorities. CHAPTER III DIRECT TAXES Income-tax Substitution of new authorities.

CHAPTER III

DIRECT TAXES

Income-tax

Substitution of new authorities.

3. In the Income-tax Act, save as otherwise expressly provided, and unless the context otherwise requires, the reference to any authority specified in column (1) of the Table below shall be substituted with effect from the 1st day of October, 1998 by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made :

TABLE

(1)(2)
1.Assistant CommissionerAssistant Commissioner or Deputy Commissioner.
2.Assistant DirectorAssistant Director or Deputy Director.
3.Deputy CommissionerJoint Commissioner.
4.Deputy DirectorJoint Director.

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Section 3, The Finance Act, 1998.

Cross-references

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

Referred to by 3

  1. s. 75 Amendment of section 3
  2. s. 77 Amendment of section 3
  3. s. 81 Amendment of section 3

Questions about Section 3

What does Section 3 of the Finance Act deal with?

Section 3 of the Finance Act is headed "Substitution of new authorities". CHAPTER III DIRECT TAXES Income-tax Substitution of new authorities.

How do I find court cases under Section 3 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 1998 3, section 3 Finance Act 1998, section 3 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 3 of the Finance Act, and has it changed?

3 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1998. 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.