Commencement provision makes specified amendment sections operative retrospectively to the start of the year for income-tax law application. The Act is titled the Income-tax (Amendment) Act, 1997 and, except where the Act provides otherwise, sections 4 to 10 are deemed to have come into force on the first day of January, 1997, thereby fixing the operative date of those amendment provisions for application under the Income-tax Act, 1961.