Section 1:
Short title, extent and commencement.
(1) This Act may be called the Income-tax Act, 1961.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.
43/1961 - The Income-tax Act, 1961 ▶
Act Number: 43
Act Name: The Income-tax Act, 1961
Year: 1961
Enactment Date: 1961-09-13
Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax
Ministry: Ministry of Finance
Department: Department of Revenue