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Section98
The Finance Act, 1999

Amendment of section 4

In force As on 14 Oct 2026

Ministry Finance

Section 98 of the Finance Act, 1999 deals with amendment of section 4. Expenditure-tax Amendment of section 4. 98.

Expenditure-tax

Amendment of section 4.

98. In the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), in section 4, in clause (a), with effect from the 1st day of April, 2000,—

(a ) in the first proviso, for the words, brackets, figures and letters "clause (ii) of sub-section (5) of section 80-IA", the words, brackets letters and figures "clause (a) of sub-section (7) of section 80-IB" shall be substituted;

(b ) in the second proviso, for the words, letters, brackets and figures "clause (iia) of sub-section (5) of section 80-IA", the words, brackets, figures and letters "clause (a) of sub-section (7) of section 80-IB" shall be substituted.

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Section 98, The Finance Act, 1999.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 4 Substitution of new section for section 3
  2. s. 80 Amendment of section 206C

Questions about Section 98

What does Section 98 of the Finance Act deal with?

Section 98 of the Finance Act is headed "Amendment of section 4". Expenditure-tax Amendment of section 4. 98.

How do I find court cases under Section 98 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 98, section 98 Finance Act 1999, section 98 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 98 of the Finance Act, and has it changed?

Its own text turns on section 4 (Substitution of new section for section 3), section 80 (Amendment of section 206C), 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

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.