Appeal fee amendment sets specified filing fee for appeals not covered by existing fee categories in income tax law.

The Finance Act, 1999 inserts a residual clause into the Income-tax Act prescribing a filing fee where the subject matter of an appeal is not covered under the existing clauses (i), (ii) and (iii); the amendment, effective from the stated commencement date, specifies two hundred fifty rupees as the fee for such appeals and thereby extends the Act's appeal-fee schedule to capture matters previously uncaptured.

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