Section 77 - Amendment of section 22BA - Finance (No. 2) Act, 1991

77. Amendment of section 22BA In section 22BA of the Wealth-tax Act, with effect from the 1st day of October, 1991; (a) after sub-section (5), the following sub-section shall be inserted, namely:- (5A) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of more than three Members . (b) in sub-section (6), the following shall be inserted at the end, namely:- and the Special Bench shall sit at a place to be fixed by the Chairman .