Amendment of section 22E

In force Act 11 of 1987 As on 18 Oct 2026

Act 11 of 1987 Ministry Finance

Section 82 of the Finance Act, 1987 deals with amendment of section 22E. Amendment of section 22E 82. In section 22E of the Wealth- tax Act, for the proviso, the following proviso shall be substituted with effect from the lst day of June, 1987, namely:— Provided that no proceeding shall be re-opened by the Settlement Commission under this section if the period between th

Amendment of section 22E
82. In section 22E of the Wealth- tax Act, for the proviso, the following proviso shall be substituted with effect from the lst day of June, 1987, namely:—
Provided that no proceeding shall be re-opened by the Settlement Commission under this section if the period between the end of the assessment year to which such a proceeding relates and the date of application for settlement under section 22C exceeds nine years.".
[Finance Act, 1987]
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Section 82, The Finance Act, 1987 (Act 11 of 1987).

Cross-references

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

This section refers to

Wealth-tax Act s. 22E Power of Settlement Commission to reopen completed proceedings

Questions about Section 82

What does Section 82 of the Finance Act deal with?

Section 82 of the Finance Act is headed "Amendment of section 22E". Amendment of section 22E 82. In section 22E of the Wealth- tax Act, for the proviso, the following proviso shall be substituted with effect from the lst day of June, 1987, namely:— Provided that no proceeding shall be re-opened by the Settlement Commission under this section if the period between th

How do I find court cases under Section 82 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 1987 82, section 82 Finance Act 1987, section 82 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 82 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 22E (Power of Settlement Commission to reopen completed proceedings), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1987 as Act 11 of 1987. 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

First Schedule. First Schedule6061 words
2. Income-tax1675 words
32. Amendment of section 80C1059 words
24. Insertion of new section 54G901 words
59. Insertion of new sections 245BA to 245BD752 words
79. Insertion of new sections 22BA to 22BD748 words

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.