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Section78
The Finance Act, 1998

Amendment of section 15

In force As on 17 Oct 2026

Ministry Finance

Section 78 of the Finance Act, 1998 deals with amendment of section 15. Amendment of section 15. 78. In section 15 of the Interest-tax Act, for sub-section (2), the following sub-section shall be substituted with effect from the 1st day of October, 1998, namely :— "(2) Every appeal filed on or after the 1st day of October, 1998 shall be in the prescribed form and shall

Amendment of section 15.

78. In section 15 of the Interest-tax Act, for sub-section (2), the following sub-section shall be substituted with effect from the 1st day of October, 1998, namely :—

"(2) Every appeal filed on or after the 1st day of October, 1998 shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of two hun­dred and fifty rupees.".

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Section 78, 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. s. 15 Amendment of section 37
  2. Interest-tax Act s. 15 Appeals to the Commissioner (Appeals)

Questions about Section 78

What does Section 78 of the Finance Act deal with?

Section 78 of the Finance Act is headed "Amendment of section 15". Amendment of section 15. 78. In section 15 of the Interest-tax Act, for sub-section (2), the following sub-section shall be substituted with effect from the 1st day of October, 1998, namely :— "(2) Every appeal filed on or after the 1st day of October, 1998 shall be in the prescribed form and shall

How do I find court cases under Section 78 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 78, section 78 Finance Act 1998, section 78 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 78 of the Finance Act, and has it changed?

Its own text turns on section 15 (Amendment of section 37), Interest-tax Act 15 (Appeals to the Commissioner (Appeals)), 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.