# The Finance Act, 1999, Section 85: Amendment of section 253

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/85/

## Text

Amendment of section 253. 85. In section 253 of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (1), in clause (c), for the words and figures "an order passed by a Commissioner under section 263", the words, figures and letters "an order passed by a Commissioner under section 12AA or under section 263" shall be substituted; (b ) in sub-section (6), after clause (c), the following clause shall be inserted, namely:— "(d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c ), five hundred rupees.". © Copyright. Taxmann Publications Pvt. Ltd.

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