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        F. Acts / Amendment Acts

        Section 1 - Short title and commencement

        Income Tax (Amendment) Act, 1976

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        Commencement retroactivity: Income tax (Amendment) Act, 1976 treats the amendment to Income tax Act, 1961 as effective earlier. The Income tax (Amendment) Act, 1976 is the short title for the enactment amending the Income tax Act, 1961; it received presidential assent on 23 January 1976 and is declared to be deemed to have come into force on 9 September 1975.
                          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.
                            Provisions expressly mentioned in the judgment/order text.

                                Commencement retroactivity: Income tax (Amendment) Act, 1976 treats the amendment to Income tax Act, 1961 as effective earlier.

                                The Income tax (Amendment) Act, 1976 is the short title for the enactment amending the Income tax Act, 1961; it received presidential assent on 23 January 1976 and is declared to be deemed to have come into force on 9 September 1975.


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