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Section77
The Finance Act, 1991

Amendment of section 22BA

In force Act 49 of 1991 As on 06 Oct 2026

Act 49 of 1991 Ministry Finance

Section 77 of the Finance Act, 1991 deals with amendment of section 22BA. 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 m

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]

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Section 77, The Finance Act, 1991 (Act 49 of 1991).

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. 22BA Jurisdiction and powers of Settlement Commission

Questions about Section 77

What does Section 77 of the Finance Act deal with?

Section 77 of the Finance Act is headed "Amendment of section 22BA". 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 m

How do I find court cases under Section 77 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 1991 77, section 77 Finance Act 1991, section 77 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 77 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 22BA (Jurisdiction and powers of Settlement Commission), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1991 as Act 49 of 1991. 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.