Section 83

Amendment of section 249.

83. In section 249 of the Income-tax Act, in sub-section (1), after clause (iii), the following clause shall be inserted with effect from the 1st day of June, 1999, namely:—

       "(iv)  where the subject matter of an appeal is not covered under clauses (i), (ii) and (iii), two hundred fifty rupees.".