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of <h1>Finance Bill 2010 amends Income-tax Act section 260A, allowing late appeals if justified, effective retroactively from 1998.</h1> Clause 49 of the Finance Bill, 2010, amends section 260A of the Income-tax Act concerning appeals to the High Court. It introduces sub-section (2A), allowing the High Court to admit appeals beyond the 120-day limitation period if sufficient cause for delay is demonstrated. This amendment is retroactively effective from October 1, 1998. The existing provision in sub-section (2)(a) sets a 120-day limit from the date of receiving the order for filing an appeal. The new sub-section grants the High Court discretion to consider appeals filed after this period under justified circumstances.
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