Direct tax amendment updates Income-tax, Wealth-tax and Gift-tax statutes and prescribes a future commencement. The Direct Tax Laws (Second Amendment) Act, 1989 amends the Income-tax Act, 1961, the Wealth-tax Act, 1957 and the Gift-tax Act, 1958; it received presidential assent on the twentieth of October, 1989, is titled the Direct Tax Laws (Second Amendment) Act, 1989, and, unless otherwise provided, comes into force on the first day of April following its enactment.
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Provisions expressly mentioned in the judgment/order text.
Direct tax amendment updates Income-tax, Wealth-tax and Gift-tax statutes and prescribes a future commencement.
The Direct Tax Laws (Second Amendment) Act, 1989 amends the Income-tax Act, 1961, the Wealth-tax Act, 1957 and the Gift-tax Act, 1958; it received presidential assent on the twentieth of October, 1989, is titled the Direct Tax Laws (Second Amendment) Act, 1989, and, unless otherwise provided, comes into force on the first day of April following its enactment.
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