{"act":{"id":"finance-act-1991","short_title":"The Finance Act, 1991","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1991-1992.","act_number":"49","act_year":1991,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":120,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1991/"},"unit":"section","section":{"number":"77","heading":"Amendment of section 22BA","text":"Amendment of section 22BA. 77. In section 22BA of the Wealth-tax Act, with effect from the 1st day of October, 1991,— (a) after sub-section (5), the following sub-section shall be inserted, namely: — \"(5A) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of more than three Members.\"; (b) in sub-section (6), the following shall be inserted at the end, namely:— \"and the Special Bench shall sit at a place to be fixed by the Chairman\". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 22BA.</b></p><p><b>77.</b> In section 22BA of the Wealth-tax Act, with effect from the 1st day of October, 1991,—</p><p>(<i>a</i>) after sub-section (<i>5</i>), the following sub-section shall be inserted, namely: —</p><p>\"(<i>5A</i>) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of more than three Members.\";</p><p>(<i>b</i>) in sub-section (<i>6</i>), the following shall be inserted at the end, namely:—</p><p>\"and the Special Bench shall sit at a place to be fixed by the Chairman\".</p><p>[Finance (No. 2) Act, 1991]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":103,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1991/section/77/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}