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Section79
The Finance Act, 1998

Amendment of section 16

In force As on 18 Oct 2026

Ministry Finance

Section 79 of the Finance Act, 1998 deals with amendment of section 16. Amendment of section 16. 79. In section 16 of the Interest-tax Act, in sub-section (6), for the words "two hundred rupees", occurring at the end, the words, figures and letters "one thousand rupees in the case of an appeal filed on or after the 1st day of October, " shall be substituted.

Amendment of section 16.

79. In section 16 of the Interest-tax Act, in sub-section (6), for the words "two hundred rupees", occurring at the end, the words, figures and letters "one thousand rupees in the case of an appeal filed on or after the 1st day of October, 1998" shall be substituted.

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Section 79, 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. 16 Amendment of section 41
  2. Interest-tax Act s. 16 Appeals to Appellate Tribunal

Questions about Section 79

What does Section 79 of the Finance Act deal with?

Section 79 of the Finance Act is headed "Amendment of section 16". Amendment of section 16. 79. In section 16 of the Interest-tax Act, in sub-section (6), for the words "two hundred rupees", occurring at the end, the words, figures and letters "one thousand rupees in the case of an appeal filed on or after the 1st day of October, " shall be substituted.

How do I find court cases under Section 79 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 79, section 79 Finance Act 1998, section 79 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 79 of the Finance Act, and has it changed?

Its own text turns on section 16 (Amendment of section 41), Interest-tax Act 16 (Appeals to Appellate Tribunal), 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.