Amendment of section 260A
Section 87 of the Finance Act, 1999 deals with amendment of section 260A. Amendment of section 260A. 87. In section 260A of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (2),— (i) for the opening words "An appeal under this sub-section shall be—", the words "The Chief Commissioner or the Commissioner or an assessee aggrieved by any
Amendment of section 260A.
87. In section 260A of the Income-tax Act, with effect from the 1st day of June, 1999,—
(a ) in sub-section (2),—
(i) for the opening words "An appeal under this sub-section shall be—", the words "The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be—" shall be substituted;
(ii) in clause (a), for the words "communicated to the appellant", the words "received by the assessee or the Chief Commissioner or Commissioner" shall be substituted;
(iii) clause (b) shall be omitted;
(b ) after sub-section (6), the following sub-section shall be inserted, namely:—
"(7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.".
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Section 87, The Finance Act, 1999.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 87
What does Section 87 of the Finance Act deal with?
Section 87 of the Finance Act is headed "Amendment of section 260A". Amendment of section 260A. 87. In section 260A of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (2),— (i) for the opening words "An appeal under this sub-section shall be—", the words "The Chief Commissioner or the Commissioner or an assessee aggrieved by any
How do I find court cases under Section 87 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 1999 87, section 87 Finance Act 1999, section 87 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 87 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 260A (Appeal to High Court), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1999. 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
- 50. Substitution of new section for section 80-IA5311 words
- First Schedule. First Schedule5092 words
- 2. Income-tax1942 words
- 6. Amendment of section 101681 words
- 3. Amendment of section 21112 words
- 38. Substitution of new section for section 72A903 words
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