# The Finance Act, 1991, Section 77: Amendment of section 22BA

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/77/

## 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.

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