Income Tax Act


Established 1993


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Income_Tax_Act

Section / Rule Number Content


246 Appealable orders
246A Appealable orders before Commissioner (Appeals)
247 Appeal by partner
248 Appeal by person denying liability to deduct tax in certain cases
249 Form of appeal and limitation
250 Procedure in appeal
251 Powers of the Commissioner (Appeals)
252 Appellate Tribunal
252A. Qualifications, terms and conditions of service of President, Vice- President and Member.
253 Appeals to the Appellate Tribunal
254 Orders of Appellate Tribunal
255 Procedure of Appellate Tribunal
256 Statement of case to the High Court
257 Statement of case to Supreme Court in certain cases
258 Power of High Court or Supreme Court to require statement to be amended
259 Case before High Court to be heard by not less than two judges
260 Decision of High Court or Supreme Court on the case stated
260A Appeal to High Court
260B Case before High Court to be heard by not less than two Judges
261 Appeal to Supreme Court
262 Hearing before Supreme Court
263 Revision of orders prejudicial to revenue
264 Revision of other orders
264A Faceless revision of orders
264B Faceless effect of orders
265 Tax to be paid notwithstanding reference, etc.
266 Execution for costs awarded by Supreme Court
267 Amendment of assessment on appeal
268 Exclusion of time taken for copy
268A Filing of appeal or application for reference by income-tax authority
269 Definition of "High Court"