Amendment of section 253

Q: When was Section 95 of the Finance Act enacted?

Section 95 of the Finance Act, cited as Finance Act 2016 95, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

In force As on 10 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 95 of the Finance Act, 2016 deals with amendment of section 253. Amendment of section 253. 95. In section 253 of the Income-tax Act,— (A) | in sub-section (1), with effect from the 1st day of April, 2017,— (i) | in clause (a), after the word and figures "section 250,", the word, figures and letter "section 270A," shall be inserted; The Act was enacted on 27 Jun 2016.

Amendment of section 253.
95. In section 253 of the Income-tax Act,—
(A) in sub-section (1), with effect from the 1st day of April, 2017,—
(i) in clause (a), after the word and figures "section 250,", the word, figures and letter "section 270A," shall be inserted;
(ii) in clause (c), after the words and figures "or under section 263", the words, figures and letter "or under section 270A" shall be inserted;
(B) with effect from the 1st day of June, 2016,—
(a) sub-section (2A) and sub-section (3A) shall be omitted;
(b) for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of June, 2016, namely:—
"(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Commissioner (Appeals), has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).";
(C) in sub-section (6), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2012, namely:—
"Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in sub-section (4).".
Section 95, The Finance Act, 2016.

Cross-references

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

This section refers to

Income-tax Act s. 253 Appeals to the Appellate Tribunal

Questions about Section 95

What does Section 95 of the Finance Act deal with?

Section 95 of the Finance Act is headed "Amendment of section 253". Amendment of section 253. 95. In section 253 of the Income-tax Act,— (A) | in sub-section (1), with effect from the 1st day of April, 2017,— (i) | in clause (a), after the word and figures "section 250,", the word, figures and letter "section 270A," shall be inserted;

How do I find court cases under Section 95 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 95, section 95 Finance Act 2016, section 95 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 95 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 Section 95 of the Finance Act enacted?

Section 95 of the Finance Act, cited as Finance Act 2016 95, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Fourth Schedule. Fourth Schedule21791 words
Eighth Schedule. Eighth Schedule19903 words
First Schedule. First Schedule8145 words
2. Income-tax3742 words
222. Insertion of new Chapter III F2100 words
70. Substitution of new section for section 1531931 words

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(i)		in clause (a), after the word and figures "section 250,", the word, figures and letter "section 270A," shall be inserted;
(ii)		in clause (c), after the words and figures "or under section 263", the words, figures and letter "or under section 270A" shall be inserted;

(a)		sub-section (2A) and sub-section (3A) shall be omitted;
(b)		for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of June, 2016, namely:—
		"(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Commissioner (Appeals), has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).";

(C)		in sub-section (6), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2012, namely:—
		"Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in sub-section (4).".