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        F. Acts / Amendment Acts

        Section 1 - Short title

        Direct Taxes (Amendment) Act, 1974
        Chapter I
        PRELIMINARY

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        Tax amendment: coordinated amendments to income, wealth, gift and company surtax laws affecting charging and consequential provisions. Amends the Income-tax Act, 1961, the Wealth-tax Act, 1957, the Gift-tax Act, 1958 and the Companies (Profits) Surtax Act, 1964, and provides for ancillary measures and consequential adjustments necessary to give effect to those amendments; short title: Direct Taxes (Amendment) Act, 1974.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax amendment: coordinated amendments to income, wealth, gift and company surtax laws affecting charging and consequential provisions.

                                Amends the Income-tax Act, 1961, the Wealth-tax Act, 1957, the Gift-tax Act, 1958 and the Companies (Profits) Surtax Act, 1964, and provides for ancillary measures and consequential adjustments necessary to give effect to those amendments; short title: Direct Taxes (Amendment) Act, 1974.


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