Commencement rules: Taxation Laws (Amendment) Act specifies executive notification for bringing amendments into force, permitting staggered dates. The Taxation Laws (Amendment) Act, 1972 amends the Income-tax Act, the Wealth-tax Act and the Gift-tax Act and is titled Taxation Laws (Amendment) Act, 1972. Its coming into force is to be appointed by the Central Government by notification in the Official Gazette, and different dates may be appointed for different provisions of the Act.
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Provisions expressly mentioned in the judgment/order text.
Commencement rules: Taxation Laws (Amendment) Act specifies executive notification for bringing amendments into force, permitting staggered dates.
The Taxation Laws (Amendment) Act, 1972 amends the Income-tax Act, the Wealth-tax Act and the Gift-tax Act and is titled Taxation Laws (Amendment) Act, 1972. Its coming into force is to be appointed by the Central Government by notification in the Official Gazette, and different dates may be appointed for different provisions of the Act.
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