Section99
The Finance Act, 1999

Amendment of section 22

In force As on 12 Oct 2026

Ministry Finance Cited by 1 provision

Section 99 of the Finance Act, 1999 deals with amendment of section 22. Amendment of section 22. 99. In section 22 of the Expenditure-tax Act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of June, 1999, namely :— "(4A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and determine such appeal

Amendment of section 22.

99. In section 22 of the Expenditure-tax Act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of June, 1999, namely :—

"(4A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and determine such appeal within a period of one year from the end of the financial year in which such appeal is filed under sub-section (1)".

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Section 99, The Finance Act, 1999.

Cross-references

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

Questions about Section 99

What does Section 99 of the Finance Act deal with?

Section 99 of the Finance Act is headed "Amendment of section 22". Amendment of section 22. 99. In section 22 of the Expenditure-tax Act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of June, 1999, namely :— "(4A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and determine such appeal

How do I find court cases under Section 99 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 99, section 99 Finance Act 1999, section 99 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 99 of the Finance Act, and has it changed?

Its own text turns on Expenditure-tax Act 22 (Appeals to the Commissioner (Appeals)), section 22 (Amendment of section 36), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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.