Section37
The Finance Act, 1982

Amendment of section 22D

In force Act 14 of 1982 As on 17 Oct 2026

Act 14 of 1982 Ministry Finance

Section 37 of the Finance Act, 1982 deals with amendment of section 22D. Amendment of section 22D. 37. In section 22D of the Wealth-tax Act, in sub-section (5), for the words "The materials brought on record", the words, brackets, figures and letters "Subject to the provisions of sub-section (2A) of section 22B, the materials brought on record" shall be substituted.

Amendment of section 22D.

37. In section 22D of the Wealth-tax Act, in sub-section (5), for the words "The materials brought on record", the words, brackets, figures and letters "Subject to the provisions of sub-section (2A) of section 22B, the materials brought on record" shall be substituted.

[Finance Act, 1982]

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Section 37, The Finance Act, 1982 (Act 14 of 1982).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 37

What does Section 37 of the Finance Act deal with?

Section 37 of the Finance Act is headed "Amendment of section 22D". Amendment of section 22D. 37. In section 22D of the Wealth-tax Act, in sub-section (5), for the words "The materials brought on record", the words, brackets, figures and letters "Subject to the provisions of sub-section (2A) of section 22B, the materials brought on record" shall be substituted.

How do I find court cases under Section 37 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1982 37, section 37 Finance Act 1982, section 37 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 37 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 22D (Procedure on receipt of an application under section 22C), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1982 as Act 14 of 1982. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.