Section97
The Finance Act, 1999

Amendment of section 35

In force As on 09 Oct 2026

Ministry Finance

Section 97 of the Finance Act, 1999 deals with amendment of section 35. Amendment of section 35. 97. In section 35 of the Wealth-tax Act, in sub-section (1), for clause (aa), the following clause shall be substituted with effect from the 1st day of June, 1999, namely :— "(aa) a wealth-tax authority may amend any intimation or deemed intimation under sub-section (1) of s

Amendment of section 35.

97. In section 35 of the Wealth-tax Act, in sub-section (1), for clause (aa), the following clause shall be substituted with effect from the 1st day of June, 1999, namely :—

"(aa) a wealth-tax authority may amend any intimation or deemed intimation under sub-section (1) of section 16;".

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Section 97, The Finance Act, 1999.

Cross-references

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

Questions about Section 97

What does Section 97 of the Finance Act deal with?

Section 97 of the Finance Act is headed "Amendment of section 35". Amendment of section 35. 97. In section 35 of the Wealth-tax Act, in sub-section (1), for clause (aa), the following clause shall be substituted with effect from the 1st day of June, 1999, namely :— "(aa) a wealth-tax authority may amend any intimation or deemed intimation under sub-section (1) of s

How do I find court cases under Section 97 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 1999 97, section 97 Finance Act 1999, section 97 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 97 of the Finance Act, and has it changed?

Its own text turns on section 16 (Amendment of section 35A), section 35 (Amendment of section 49), Wealth-tax Act 35 (Rectification of mistakes), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1999. 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.