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<h1>Finance Act 2002 amends Income-tax Act: Section 158A updates appeal processes for streamlined High Court and Supreme Court procedures.</h1> The Finance Act, 2002, introduces modifications to section 158A of the Income-tax Act, effective June 1, 2002. These changes involve replacing references to appeals and references before the Supreme Court and High Court. Specifically, the amendments substitute the appeal process references from sections 257 and 261 to include section 260A for appeals before the High Court. The adjustments in sub-sections (1) and (4) ensure that appeals can be directed to the High Court under section 260A or the Supreme Court under section 261, streamlining the appellate procedures.