Section93
The Finance Act, 2016

Amendment of section 249

In force As on 10 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 93 of the Finance Act, 2016 deals with amendment of section 249. Amendment of section 249. 93. In section 249 of the Income-tax Act, in sub-section (2), in clause (b), with effect from the 1st day of April, 2017,— (i) | in the proviso, for the words "excluded, or" occurring at the end, the word "excluded:" shall be substituted; The Act was enacted on 27 Jun 2016.

Amendment of section 249.

93. In section 249 of the Income-tax Act, in sub-section (2), in clause (b), with effect from the 1st day of April, 2017,—

(i)in the proviso, for the words "excluded, or" occurring at the end, the word "excluded:" shall be substituted;
(ii)after the proviso, the following proviso shall be inserted, namely:—
"Provided further that where an application has been made under sub-section (1) of section 270AA, the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded, or".
Section 93, The Finance Act, 2016.

Cross-references

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

Questions about Section 93

What does Section 93 of the Finance Act deal with?

Section 93 of the Finance Act is headed "Amendment of section 249". Amendment of section 249. 93. In section 249 of the Income-tax Act, in sub-section (2), in clause (b), with effect from the 1st day of April, 2017,— (i) | in the proviso, for the words "excluded, or" occurring at the end, the word "excluded:" shall be substituted;

How do I find court cases under Section 93 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 2016 93, section 93 Finance Act 2016, section 93 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 93 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 249 (Form of appeal and limitation), so none of them can safely be read on its own.

When was Section 93 of the Finance Act enacted?

Section 93 of the Finance Act, cited as Finance Act 2016 93, was enacted on 27 Jun 2016. 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.