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TypeBare Act JurisdictionCentral Government

Finance Act, 1987 Section 77

SUBSTITUTION OF NEW SECTION FOR SECTION 22 A ForSection 22A of the Wealth- tax Act-, the following section shall be

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https://sooperkanoon.com/act/249453

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About this section

Finance Act, 1987 Section 77 is part of Finance Act, 1987 - SUBSTITUTION OF NEW SECTION FOR SECTION 22 A ForSection 22A of the Wealth- tax Act-, the following section shall be. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) "Bench" means a Bench of the Settlement Commission;

(b) "case" means any proceeding under this Act for the assessment or re-assessment of any person inrespect of any year or years, or by way of appeal or revision in connection with such assessment or re-assessment, which may be pending before any Wealth-tax authority on the date on which an application under sub-section (1)-of Section 22C is made :

Provided that where any appeal or application for revision has been preferred after the expiry of the period specified for the filing of such appeal or application for revision under this Act and which has not been admitted, such appeal or revision shall not be deemed to be a proceeding pending within the meaning of this clause;

(c) "Chairman" means the Chairman of the Settlement Commission;

(d) "Member" means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman;

(e) "Settlement commission" means the income-tax Settlement Commission constituted underSection 245B of the income-tax Act-;

(f) "Vice-Chairman" means a vice Chairman of the Settlement Commission;

(g) "Wealth-tax authority" means an income-tax authority specified inSection 116 of the Income-tax Act-who is treated as a Wealth-tax authority underSection 8-

Frequently asked questions

What does Finance Act, 1987 Section 77 provide?

Section Section 77 of the Finance Act, 1987 (SUBSTITUTION OF NEW SECTION FOR SECTION 22 A ForSection 22A of the Wealth- tax Act-, the following section shall be) is reproduced on this page as part of the Finance Act, 1987. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1987 Section 77?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1987 Section 77. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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