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        F. Acts / Amendment Acts

        Section 35 - Amendment of section 22B

        Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986
        Chapter III
        AMENDMENTS TO THE WEALTH-TAX ACT, 1957

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        Tribunal composition expanded: government may appoint multiple Vice Chairmen and additional members, altering membership flexibility. Amendment replaces the fixed membership wording in section 22B(2) with a provision allowing the Central Government to appoint as many Vice Chairmen and other members as it thinks fit, omits subsection (2A), inserts Vice Chairmen references into subsection (3)'s opening portion and first proviso, and omits the second proviso, thereby expanding executive discretion over composition and aligning subsection text with the new leadership structure.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tribunal composition expanded: government may appoint multiple Vice Chairmen and additional members, altering membership flexibility.

                                Amendment replaces the fixed membership wording in section 22B(2) with a provision allowing the Central Government to appoint as many Vice Chairmen and other members as it thinks fit, omits subsection (2A), inserts Vice Chairmen references into subsection (3)'s opening portion and first proviso, and omits the second proviso, thereby expanding executive discretion over composition and aligning subsection text with the new leadership structure.


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