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Section78
The Finance Act, 2024 (No. 2)

Amendment of section 253

In force As on 07 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 78 of the Finance Act, 2024 (No. 2) deals with amendment of section 253. Amendment of section 253. 78. In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024,— (a) | in sub-section (1), in clause (a), after the word and figures "section 154,", the word, figures and letters "section 158BFA," shall be inserted; The Act was enacted on 16 Aug 2024.

Amendment of section 253.

78. In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024,—

(a)in sub-section (1), in clause (a), after the word and figures "section 154,", the word, figures and letters "section 158BFA," shall be inserted;
(b)in sub-section (3) for the words "sixty days of the date on", the words "two months from the end of the month in" shall be substituted.
Section 78, The Finance Act, 2024 (No. 2).

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 20
  2. Income-tax Act s. 253 Appeals to the Appellate Tribunal

Questions about Section 78

What does Section 78 of the Finance Act, 2024 (No. 2) deal with?

Section 78 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 253". Amendment of section 253. 78. In section 253 of the Income-tax Act, with effect from the 1st day of October, 2024,— (a) | in sub-section (1), in clause (a), after the word and figures "section 154,", the word, figures and letters "section 158BFA," shall be inserted;

How do I find court cases under Section 78 of the Finance Act, 2024 (No. 2)?

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, 2024 (No. 2) 78, section 78 Finance Act, 2024 (No. 2), section 78 of the Finance Act, 2024 (No. 2). 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 78 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on section 154 (Amendment of section 20), Income-tax Act 253 (Appeals to the Appellate Tribunal), so none of them can safely be read on its own.

When was Section 78 of the Finance Act, 2024 (No. 2) enacted?

Section 78 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 78, was enacted on 16 Aug 2024. 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.