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<h1>Finance Act 1987 amends Wealth-tax Act Section 22K, adds clause for cases referred by Settlement Commission.</h1> Section 22K of the Wealth-tax Act is amended by the Finance Act, 1987, effective June 1, 1987. The amendment involves inserting the word 'or' at the end of clause (ii) and adding a new clause (iii). The new clause specifies that if a case is referred back to the Wealth-tax Officer by the Settlement Commission under section 22HA, it falls under the provisions of section 22K.