Short title, extent and commencement | 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
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :—
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)Â Â Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.