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          <h1>Taxation Laws (Amendment) Act, 2005 amends Income-tax Act, 1961; effective retroactively from October 31, 2005.</h1> The Taxation Laws (Amendment) Act, 2005, officially enacted by Parliament and assented to by the President on December 28, 2005, amends the Income-tax Act, 1961, and the Finance Act, 2005. This legislation, identified as Act No. 55 of 2005, is retroactively effective from October 31, 2005. It was published by the Ministry of Law and Justice for public awareness, marking a significant update in the statutory framework governing taxation in India.

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