Section 90 - Amendment of section 22H - Finance Act, 2007

Amendment of section 22H 90. In section 22H of the Wealth-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of June, 2007, namely: - ''Provided further that the Settlement Commission shall not grant immunity from prosecution for any offence under the Indian Penal Code or under any Central Act other than this Act and the Income-tax Act, 1961 to a person who makes an application under section 22C on or after the 1st day of June, 2007.".