Section89
The Finance Act, 2007

Amendment of section 22F

In force As on 12 Oct 2026

Ministry Finance

Section 89 of the Finance Act, 2007 deals with amendment of section 22F. Amendment of section 22F. 89. In section 22F of the Wealth-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:— "Provided that where an application has been made under section 22C on or after the 1st day of June, 2007, the Settlem

Amendment of section 22F.

89. In section 22F of the Wealth-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:—

"Provided that where an application has been made under section 22C on or after the 1st day of June, 2007, the Settlement Commission shall have such exclusive jurisdiction from the date on which the application was made:

Provided further that where—

(i ) an application made on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 22D; or

(ii ) an application is not allowed to be proceeded with under sub-section (2A) of section 22D, or, as the case may be, is declared invalid under sub-section (2C) of that section; or

(iii ) an application is not allowed to be further proceeded with under sub-section (2D) of section 22D,

the Settlement Commission, in respect of such application shall have such exclusive jurisdiction up to the date on which the application is rejected, or, not allowed to be proceeded with, or, declared invalid, or, not allowed to be further proceeded with, as the case may be.".

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Section 89, The Finance Act, 2007.

Cross-references

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

Questions about Section 89

What does Section 89 of the Finance Act deal with?

Section 89 of the Finance Act is headed "Amendment of section 22F". Amendment of section 22F. 89. In section 22F of the Wealth-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:— "Provided that where an application has been made under section 22C on or after the 1st day of June, 2007, the Settlem

How do I find court cases under Section 89 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 2007 89, section 89 Finance Act 2007, section 89 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 89 of the Finance Act, and has it changed?

Its own text turns on Wealth-tax Act 22F (Powers and procedure 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 2007. 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.