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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
