# The Finance Act, 1999, Section 86: Amendment of section 254

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/86/

## Text

Amendment of section 254. 86. In section 254 of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) after sub-section (2), the following sub-sections shall be inserted, namely:— "(2A) In every appeal, the Appellate Tribunal, where it is possi­ble, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1) of section 253. (2B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal."; (b ) in sub-section (4), for the word and figures "section 256", the words, figures and letter "section 256 or section 260A" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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