Amendment of Section 254

In force As on 08 Oct 2026

Ministry Finance

Section 99 of the Finance Act, 2020 deals with amendment of Section 254. Amendment of section 254. 99. In section 254 of the Income-tax Act, in sub-section (2A),— (a) | in the first proviso, after the words "from the date of such order", the words "subject to the condition that the assessee deposits not less than twenty per cent of the amount of tax, interest, fee, penal

Amendment of section 254.
99. In section 254 of the Income-tax Act, in sub-section (2A),—
(a) in the first proviso, after the words "from the date of such order", the words "subject to the condition that the assessee deposits not less than twenty per cent of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof" shall be inserted;
(b) for the second proviso, the following proviso shall be substituted, namely:—
"Provided further that no extension of stay shall be granted by the Appellate Tribunal, where such appeal is not so disposed of within the said period of stay as specified in the order of stay, unless the assessee makes an application and has complied with the condition referred to in the first proviso and the Appellate Tribunal is satisfied that the delay in disposing of the appeal is not attributable to the assessee, so however, that the aggregate of the period of stay originally allowed and the period of stay so extended shall not exceed three hundred and sixty-five days and the Appellate Tribunal shall dispose of the appeal within the period or periods of stay so extended or allowed.".
Section 99, The Finance Act, 2020.

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. 254 Orders of Appellate Tribunal

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 254". Amendment of section 254. 99. In section 254 of the Income-tax Act, in sub-section (2A),— (a) | in the first proviso, after the words "from the date of such order", the words "subject to the condition that the assessee deposits not less than twenty per cent of the amount of tax, interest, fee, penal

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 2020 99, section 99 Finance Act 2020, 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 Income-tax Act 254 (Orders of Appellate Tribunal), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2020. 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

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7. Amendment of Section 102233 words
53. Insertion of new sections 115BAC and 115BAD1625 words
153. Amendment of Act 28 of 20161366 words
116. Substitution of new section for section 8B1203 words
95. Amendment of Section 206C1116 words

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(a)		in the first proviso, after the words "from the date of such order", the words "subject to the condition that the assessee deposits not less than twenty per cent of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof" shall be inserted;
(b)		for the second proviso, the following proviso shall be substituted, namely:—
		"Provided further that no extension of stay shall be granted by the Appellate Tribunal, where such appeal is not so disposed of within the said period of stay as specified in the order of stay, unless the assessee makes an application and has complied with the condition referred to in the first proviso and the Appellate Tribunal is satisfied that the delay in disposing of the appeal is not attributable to the assessee, so however, that the aggregate of the period of stay originally allowed and the period of stay so extended shall not exceed three hundred and sixty-five days and the Appellate Tribunal shall dispose of the appeal within the period or periods of stay so extended or allowed.".