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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1987 Amends Wealth-tax Act: New Definitions for Settlement Commission, Effective June 1, 1987.</h1> Section 77 of the Finance Act, 1987, amends the Wealth-tax Act by replacing section 22A with new definitions effective June 1, 1987. It defines terms relevant to the Settlement Commission, including 'Bench,' 'case,' 'Chairman,' 'Member,' 'Settlement Commission,' 'Vice-Chairman,' and 'wealth-tax authority.' A 'case' refers to any pending assessment or reassessment proceeding, appeal, or revision under the Wealth-tax Act. The 'Settlement Commission' and its roles, such as Chairman and Vice-Chairman, are defined in relation to the Income-tax Act. A 'wealth-tax authority' is an income-tax authority designated under specific sections of the Income-tax Act.
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