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of <h1>Income-tax (Second Amendment) Act, 1998 modifies the Income-tax Act, 1961; effective from April 1, 1999.</h1> The Income-tax (Second Amendment) Act, 1998, is an amendment to the Income-tax Act, 1961, enacted by the Indian Parliament. It received presidential assent on January 8, 1999, and is designated as Act No. 11 of 1999. The Act is set to commence on April 1, 1999, unless otherwise specified within its provisions. This legislative amendment falls under the jurisdiction of the Ministry of Law, Justice and Company Affairs and aims to further modify existing income tax regulations.
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