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Section84
The Finance Act, 1987

Amendment of' section 22H

In force Act 11 of 1987 As on 17 Oct 2026

Act 11 of 1987 Ministry Finance

Section 84 of the Finance Act, 1987 deals with amendment of' section 22H. Amendment of' section 22H 84. In section 22H of the Wealth-tax Act, with effect from the 1st day of June, 1987,— (a) in sub-section (1), the following proviso shall be inserted at the end, namely:— "Provided that no such immunity shall be granted by the Settlement commission in cases where the proce

Amendment of' section 22H

84. In section 22H of the Wealth-tax Act, with effect from the 1st day of June, 1987,—

(a) in sub-section (1), the following proviso shall be inserted at the end, namely:—

"Provided that no such immunity shall be granted by the Settlement commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 22C";

(b) after sub-section (1), the following sub-section shall be inserted, namely:—

"(1A)An immunity granted to a. person under sub-section (i)shall stand withdrawn if such person fails to pay any sum specified in the order of settlement passed under sub-section (4)of section 22D within the time specified in such order or within such further time as may be allowed by the Settlement Commission, or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.

(c) in sub-section (2), the words "has not complied with the conditions subject to which the immunity was granted or that such person" shall be omitted.

[Finance Act, 1987]

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Section 84, 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

  1. Wealth-tax Act s. 22H Powers of Settlement Commission to grant immunity from prosecution

Questions about Section 84

What does Section 84 of the Finance Act deal with?

Section 84 of the Finance Act is headed "Amendment of' section 22H". Amendment of' section 22H 84. In section 22H of the Wealth-tax Act, with effect from the 1st day of June, 1987,— (a) in sub-section (1), the following proviso shall be inserted at the end, namely:— "Provided that no such immunity shall be granted by the Settlement commission in cases where the proce

How do I find court cases under Section 84 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 84, section 84 Finance Act 1987, section 84 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 84 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 22H (Powers of Settlement Commission to grant immunity from prosecution), 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

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.