An Act to consolidate and amend the law relating to income-tax and super-tax.
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows:
- This Act may be called the Income-tax Act, 1961.
- It extends to the whole of India.
- Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962....
Read More...!
