Income Tax Rule Section - 1, Income Tax Act, 1961-2020

 Income Tax Rule

Section - 1, Income Tax Act, 1961-2020

Income Tax Act, 1961

(43 OF 1961)

[AS AMENDED BY FINANCE ACT, 2020 AND TAXATION & OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020]

An Act to consolidate and amend the law relating to income-tax and super-tax

CHAPTER I

PRELIMINARY

Short title, extent and commencement.

1. (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.