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<h1>Finance Act 2010: Amendments to Wealth-tax Act redefine 'case', extend order periods, and allow late applications and appeals.</h1> The Finance Act, 2010 proposes amendments to the Wealth-tax Act. Clause 53 amends section 22A to redefine 'case' to include proceedings initiated from searches or requisitions under sections 37A or 37B, effective June 1, 2010. Clause 54 amends section 22D, extending the Settlement Commission's order period to eighteen months for applications post-June 1, 2010. Clause 55 introduces sub-section 3B to section 27, allowing the High Court to admit late applications for sufficient cause, effective retrospectively from June 1, 1981. Clause 56 adds sub-section 1A to section 27A, permitting late appeals to the High Court, effective retrospectively from October 1, 1998.