Vidhi Codex

section 1

Short title, extent and commencement.

The Income Tax Act 1961
Tax1961681 sections21 chapters
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Chapter I PRELIMINARY

Statutory text
  1. (1) This Act may be called the Income-tax Act, 1961.
  2. (2) It extends to the whole of India.
  3. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.

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