eCourtsIndia
IndiaCode Laws
Section59
The Finance Act, 1998

Amendment of section 261

In force As on 15 Oct 2026

Ministry Finance

Section 59 of the Finance Act, 1998 deals with amendment of section 261. Amendment of section 261. 59. In section 261 of the Income-tax Act, for the words and figures "delivered on a reference made under section ", the words, letters and figures "delivered on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or

Amendment of section 261.

59. In section 261 of the Income-tax Act, for the words and figures "delivered on a reference made under section 256", the words, letters and figures "delivered on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 on or after that date shall be substituted with effect from the 1st day of October, 1998.

© Copyright. Taxmann Publications Pvt. Ltd.

Section 59, 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. 261 Appeal to Supreme Court

Questions about Section 59

What does Section 59 of the Finance Act deal with?

Section 59 of the Finance Act is headed "Amendment of section 261". Amendment of section 261. 59. In section 261 of the Income-tax Act, for the words and figures "delivered on a reference made under section ", the words, letters and figures "delivered on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or

How do I find court cases under Section 59 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 59, section 59 Finance Act 1998, section 59 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 59 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 261 (Appeal to Supreme Court), so none of them can safely be read on its own.

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.