Section 85 - Amendment of section 253 - Finance Act, 1999

85. Amendment of section 253 In section 253 of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), in clause (c), for the words and figures an order passed by a Commissioner under section 263 , the words, figures and letters an order passed by a Commissioner under section 12AA or under section 263 shall be substituted; (b) in sub-section (6), after clause (c), the following clause shall be inserted, namely :- (d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees. .