Commencement of Income-tax Amendment Act establishes retrospective operation and citation for amendments to the principal Act. The Income-tax (Amendment) Act, 1996 amends the Income-tax Act, 1961, is cited by its short title and is declared to have come into force retrospectively ... Summary
Commencement of Income-tax Amendment Act establishes retrospective operation and citation for amendments to the principal Act.
The Income-tax (Amendment) Act, 1996 amends the Income-tax Act, 1961, is cited by its short title and is declared to have come into force retrospectively from the fourteenth day of November, 1996, having received presidential assent on the nineteenth day of December, 1996.
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