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Section107
The Finance Act, 2023

Amendment of section 253

In force Act 8 of 2023 As on 07 Oct 2026

Act 8 of 2023 Ministry Finance

Section 107 of the Finance Act, 2023 deals with amendment of section 253. Amendment of section 253. 107. In section 253 of the Income-tax Act,— (a) | in sub-section (1),— (A) | in clause (a), after the word, figures and letter "section 271A,", the words, figures and letters "section 271AAB, section 271AAC, section 271AAD," shall be inserted;

Amendment of section 253.

107. In section 253 of the Income-tax Act,—

(a)in sub-section (1),—
(A)in clause (a), after the word, figures and letter "section 271A,", the words, figures and letters "section 271AAB, section 271AAC, section 271AAD," shall be inserted;
(B)after clause (a), the following clause shall be inserted, namely:—
"(aa)an order passed by a Joint Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271AAC, section 271AAD or section 271J; or";
(C)for clause (c), the following clause shall be substituted, namely:—
"(c)an order passed by,—
(i)a Principal Commissioner or Commissioner under section 12AA or section 12AB or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending any such order; or
(ii)a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 263 or under section 272A or an order passed by him under section 154 amending any such order; or";
(b)in sub-section (2), for the words and brackets "Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;
(c)in sub-section (4),—
(i)for the words and brackets "against the order of the Commissioner (Appeals)", the words "against an order" shall be substituted;
(ii)for the words and brackets "any part of the order of the Commissioner (Appeals)", the words "any part of such order" shall be substituted.
Section 107, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

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

This section refers to

  1. s. 154 Amendment of section 119
  2. Income-tax Act s. 253 Appeals to the Appellate Tribunal

Questions about Section 107

What does Section 107 of the Finance Act deal with?

Section 107 of the Finance Act is headed "Amendment of section 253". Amendment of section 253. 107. In section 253 of the Income-tax Act,— (a) | in sub-section (1),— (A) | in clause (a), after the word, figures and letter "section 271A,", the words, figures and letters "section 271AAB, section 271AAC, section 271AAD," shall be inserted;

How do I find court cases under Section 107 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 2023 107, section 107 Finance Act 2023, section 107 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 107 of the Finance Act, and has it changed?

Its own text turns on section 154 (Amendment of section 119), 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 2023 as Act 8 of 2023. 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.