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Section86
The Finance Act, 2021

Amendment of section 255

In force As on 10 Oct 2026

Ministry Finance

Section 86 of the Finance Act, 2021 deals with amendment of section 255. Amendment of section 255. 86. In section 255 of the Income-tax Act, after sub-section (6), the following sub-sections shall be inserted, namely:— "(7) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of disposal of appeals by the Appellate Tribunal

Amendment of section 255.

86. In section 255 of the Income-tax Act, after sub-section (6), the following sub-sections shall be inserted, namely:—

"(7) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of disposal of appeals by the Appellate Tribunal so as to impart greater efficiency, transparency and accountability by—

(a)eliminating the interface between the Appellate Tribunal and parties to the appeal in the course of appellate proceedings to the extent technologically feasible;
(b)optimising utilisation of the resources through economies of scale and functional specialisation;
(c)introducing an appellate system with dynamic jurisdiction.

(8) The Central Government may, for the purposes of giving effect to the scheme made under sub-section (7), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply to such scheme or shall apply with such exceptions, modifications and adaptations as may be specified in the said notification:

Provided that no such direction shall be issued after the 31st day of March, 2023.

(9) Every notification issued under sub-section (7) and sub-section (8) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.".

Section 86, The Finance Act, 2021.

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. 255 Procedure of Appellate Tribunal

Questions about Section 86

What does Section 86 of the Finance Act deal with?

Section 86 of the Finance Act is headed "Amendment of section 255". Amendment of section 255. 86. In section 255 of the Income-tax Act, after sub-section (6), the following sub-sections shall be inserted, namely:— "(7) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of disposal of appeals by the Appellate Tribunal

How do I find court cases under Section 86 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 2021 86, section 86 Finance Act 2021, section 86 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 86 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 255 (Procedure 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 2021. 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.