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IndiaCode Laws
Section51
The Finance Act, 1998

Amendment of section 252

In force As on 18 Oct 2026

Ministry Finance Cited by 1 provision

Section 51 of the Finance Act, 1998 deals with amendment of section 252. Amendment of section 252. 51. In section 252 of the Income-tax Act,— (a ) in sub-section (2),— (i) for the words "Central Legal Service", the words "Indian Legal Service" shall be substituted;

Amendment of section 252.

51. In section 252 of the Income-tax Act,—

(a ) in sub-section (2),—

(i) for the words "Central Legal Service", the words "Indian Legal Service" shall be substituted;

(ii) for the word and figure "Grade I", the word and figures "Grade II" shall be substituted;

(b ) in sub-section (2A), for the words "Commissioner of Income-tax", the words "Additional Commissioner of Income-tax" shall be substituted.

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Section 51, The Finance Act, 1998.

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. 252 Appellate Tribunal

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 51

What does Section 51 of the Finance Act deal with?

Section 51 of the Finance Act is headed "Amendment of section 252". Amendment of section 252. 51. In section 252 of the Income-tax Act,— (a ) in sub-section (2),— (i) for the words "Central Legal Service", the words "Indian Legal Service" shall be substituted;

How do I find court cases under Section 51 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 51, section 51 Finance Act 1998, section 51 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 51 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 252 (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 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.