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Section66
The Finance Act, 1998

Substitution of new authorites

In force As on 18 Oct 2026

Ministry Finance Cited by 1 provision

Section 66 of the Finance Act, 1998 deals with substitution of new authorites. Wealth-tax Substitution of new authorities.

Wealth-tax

Substitution of new authorities.

66. In the Wealth-tax Act, 1957 (27 of 1957) (hereinafter re­ferred to as the Wealth-tax Act), save as otherwise expressly provided in the Wealth-tax Act 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 66, 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 1

  1. s. 76 Application of the provisions of the Wealth-tax Act

Questions about Section 66

What does Section 66 of the Finance Act deal with?

Section 66 of the Finance Act is headed "Substitution of new authorites". Wealth-tax Substitution of new authorities.

How do I find court cases under Section 66 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 66, section 66 Finance Act 1998, section 66 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 66 of the Finance Act, and has it changed?

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.