Short title and commencement: Income tax Act named, applies throughout India, and commences as provided by the Act. The Income tax Act, 1961 is cited as the short title, extends to the whole of India, and, save as otherwise provided in the Act, is to come into force on ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Short title and commencement: Income tax Act named, applies throughout India, and commences as provided by the Act.
The Income tax Act, 1961 is cited as the short title, extends to the whole of India, and, save as otherwise provided in the Act, is to come into force on the date specified in the enactment, while preserving any specific provisions that prescribe different commencement arrangements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.