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    <title>Amendment of section 249</title>
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    <description>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&#039;s appeal-fee schedule to capture matters previously uncaptured.</description>
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      <description>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&#039;s appeal-fee schedule to capture matters previously uncaptured.</description>
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