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of <h1>Taxation Laws (Amendment) Act, 1972 modifies Income-tax, Wealth-tax, and Gift-tax Acts; commencement dates to be notified.</h1> The Taxation Laws (Amendment) Act, 1972, identified as Act No. 45 of 1972, was enacted to amend the Income-tax Act of 1961, the Wealth-tax Act of 1957, and the Gift-tax Act of 1958. It was passed by the Parliament of India in its twenty-third year of the Republic. The Act's commencement date is to be determined by the Central Government through a notification in the Official Gazette, allowing for different provisions to take effect on different dates.
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