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of <h1>Income-tax (Amendment) Act, 1998, amends the 1961 Act; effective retroactively from September 16, 1997.</h1> The Income-tax (Amendment) Act, 1998, received presidential assent on April 6, 1998, and is published for public information. This legislative act, identified as No. 7 of 1998, amends the Income-tax Act of 1961. It is enacted by the Parliament of India in its forty-ninth year and is titled the Income-tax (Amendment) Act, 1998. The Act is deemed effective from September 16, 1997, unless specified otherwise within its provisions.
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