Section98
The Finance Act, 2002

Amendment of section 253

In force As on 10 Oct 2026

Ministry Finance

Section 98 of the Finance Act, 2002 deals with amendment of section 253. Amendment of section 253. 98. In section 253 of the Income-tax Act, in sub-section (1), in clause (c), after the words, figures and letters "under section 12AA or under section ", the words and figures "or under section " shall be inserted with effect from the 1st day of June, 2002.

Amendment of section 253.

98. In section 253 of the Income-tax Act, in sub-section (1), in clause (c), after the words, figures and letters "under section 12AA or under section 263", the words and figures "or under section 271" shall be inserted with effect from the 1st day of June, 2002.

© Copyright. Taxmann Publications Pvt. Ltd.

Section 98, The Finance Act, 2002.

Cross-references

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

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 253". Amendment of section 253. 98. In section 253 of the Income-tax Act, in sub-section (1), in clause (c), after the words, figures and letters "under section 12AA or under section ", the words and figures "or under section " shall be inserted with effect from the 1st day of June, 2002.

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 2002 98, section 98 Finance Act 2002, 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 Income-tax Act 253 (Appeals to the Appellate Tribunal), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2002. 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.