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Section65
The Finance Act, 2000

Amendment of section 246

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 65 of the Finance Act, 2000 deals with amendment of section 246. Amendment of section 246. 65. In section 246 of the Income-tax Act, with effect from the 1st day of June, 2000,— (a) in sub-section (1), after the words and brackets "Deputy Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, " shall be inserted;

Amendment of section 246.

65. In section 246 of the Income-tax Act, with effect from the 1st day of June, 2000,—

(a) in sub-section (1), after the words and brackets "Deputy Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, 2000" shall be inserted;

(b) after sub-section (1), the following sub-section shall be inserted, namely:—

"(1A) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998 but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.";

(c) in sub-section (2), after the words and brackets "Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, 2000" shall be inserted.

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Section 65, The Finance Act, 2000.

Cross-references

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

This section refers to

  1. Income-tax Act s. 246 Appealable orders before Joint Commissioner (Appeals)

Referred to by 1

  1. s. 116 Amendment of Act 32 of 1994

Questions about Section 65

What does Section 65 of the Finance Act deal with?

Section 65 of the Finance Act is headed "Amendment of section 246". Amendment of section 246. 65. In section 246 of the Income-tax Act, with effect from the 1st day of June, 2000,— (a) in sub-section (1), after the words and brackets "Deputy Commissioner (Appeals)", the words, figures and letters "before the 1st day of June, " shall be inserted;

How do I find court cases under Section 65 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 2000 65, section 65 Finance Act 2000, section 65 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 65 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 246 (Appealable orders before Joint Commissioner (Appeals)), 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 2000. 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.